{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-1.json",
  "legislation": "uksi/2013/521",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation commencement and effect",
  "text": "(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2013.\n(2) Regulations 1 to 3 and 12 to 40 come into force on 6th April 2013 and apply in relation to the tax year 2013-14 and subsequent tax years.\n(3) Regulation 4 comes into force on 6th April 2013 and applies in relation to the tax year 2013-14 only.\n(4) Regulations 5 to 11 come into force on 6th April 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/521/regulation/1",
    "retrieved_at": "2026-10-29T01:01:49.376455+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."
}