{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-22",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Returns under regulations 67B and 67D: amendments",
  "text": "In regulation 67E (returns under regulations 67B and 67D: amendments)—\n(a) in paragraph (7)(a)(i), for “13 and 15” substitute “13, 15 and 22A”,\n(b) omit paragraph (7)(a)(ii),\n(c) for paragraph (7)(a)(iv) substitute—\n“(iv) the tax code used by the employer in respect of the employee in the tax year in question and,”, and\n(d) in paragraphs (7)(a)(v) and (8)(c), for “44” substitute “43”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 67E was inserted by regulation 27 of S.I. 2012/822."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/521/regulation/22",
    "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."
}