{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-64",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-64.json",
  "legislation": "uksi/2012/822",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012",
  "path": "regulation/64",
  "kind": "regulation",
  "number": "64",
  "heading": "Simplified deduction scheme for personal employees",
  "text": "In regulation 34 (simplified deduction scheme for personal employees)—\n(a) in paragraph (1) after “may” insert “, subject to paragraph (1A),” and\n(b) after paragraph (1) insert—\n“(1A) But authorisation under paragraph (1) must not be given on or after 6th April 2012.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 64 in force at 6.4.2012, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/822/regulation/64",
    "retrieved_at": "2026-10-29T01:36:48.493170+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}