{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2017/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2017/regulation-4.json",
  "legislation": "uksi/2017/414",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2017",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 150 (application of other regulations), in the list in paragraph 1 for the entry relating to regulation 185 substitute the following—\n“\nregulation 185\nAdjusting total net tax deducted for purposes of sections 59A(1), 59B(1) and 59BA(2) TMA\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 150 was amended by S.I. 2009/588."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/414/regulation/4",
    "retrieved_at": "2026-10-28T23:12:34.600345+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."
}