{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2017/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2017/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 184B (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 184B was amended by S.I. 2009/588, 2009/2029 and 2010/668."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/414/regulation/5",
    "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."
}