{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-30",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-30.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/30",
  "kind": "regulation",
  "number": "30",
  "heading": "Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made",
  "text": "In regulation 75A (power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made etc)—\n(a) in paragraph (3)—\n(i) in sub-paragraph (a) after “employers)”, insert “as adjusted by regulation 67H(2) where appropriate,”, and\n(ii) in sub-paragraph (b) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate”,\n(b) in paragraph (4) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate,”, and\n(c) in paragraph (10)(a) after “67G” insert “, where appropriate”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 75A was inserted by regulation 35 of S.I. 2012/822."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/521/regulation/30",
    "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."
}