{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-14",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Real Time Information employers",
  "text": "In regulation 2A (Real Time Information employers)—\n(a) in paragraph (1)—\n(i) omit sub-paragraph (c) (but not the “and” after it), and\n(ii) in sub-paragraph (d), after “employers” insert “, except employers within paragraph (3)”, and\n(b) after paragraph (2) insert—\n“(3) An employer is within this paragraph if the employer—\n(a) has an existing special arrangement under regulation 141 (direct collection and special arrangements), and\n(b) has not been given a direction under paragraph (2) by the Commissioners for Her Majesty’s Revenue and Customs.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 2A was inserted by regulation 4 of S.I. 2012/822."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/521/regulation/14",
    "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."
}