{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2017/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2017/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 185 (adjusting total net tax deducted for the purposes of sections 59A(1) and 59B(1) TMA)—\n(a) in the heading for “59A(1) and 59B(1)” substitute “59A(1), 59B(1) and 59BA(2)”;\n(b) in paragraph (1)(a) omit “and”;\n(c) in paragraph (1)(b) for “at source).” substitute “at source), and”;\n(d) after paragraph (1)(b) insert—\n“(c) the difference mentioned in section 59BA(2) of TMA (payments of income tax and capital gains tax: difference between tax contained in simple assessment and aggregate of payments on account or deducted at source).”;\n(e) in paragraph (6) in the definition of “relevant tax year” after sub-paragraph (b) insert—\n“(c) in relation to section 59BA(2) of TMA the tax year for which the simple assessment referred to in that subsection is made;”;\n(f) in paragraph (6) in the definition of “the taxpayer” after “section 59B(1) of TMA” insert—\n“or the person whose simple assessment is referred to in section 59BA(2) of TMA”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 185(6) was amended by S.I. 2008/782."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/414/regulation/6",
    "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."
}