{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-40",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-40.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/40",
  "kind": "regulation",
  "number": "40",
  "heading": "Amendment of the Income Tax (Pay As You Earn) (Amendment) Regulations 2012",
  "text": "In regulation 54 (information about payments to employers)—\n(a) in paragraph (1) omit “, as inserted by these Regulations,”, and\n(b) in paragraph (2)—\n(i) after “13,” insert “14A,”, and\n(ii) omit “, as inserted by these Regulations”.",
  "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/40",
    "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."
}