{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-11",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-11.json",
  "legislation": "uksi/2018/267",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 111 (form of PSA)—\n(a) in paragraph (1)(b) for “the Inland Revenue” substitute “HMRC”, and\n(b) after paragraph (2) insert—\n“(3) In paragraph (1) “in writing” includes electronic communications and “signed” includes electronic signatures.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/267/regulation/11",
    "retrieved_at": "2026-10-28T23:01:11.583130+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."
}