{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-16",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-16.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/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 117 (inspection of PSA records)—\n(a) in the heading for “Inspection” substitute “Retention”,\n(b) for paragraph (1) substitute—\n“(1) An employer must keep PSA records for not less than 3 years after the end of the most recent tax year to which they relate.”,\n(c) in paragraph (2)—\n(i) in sub-paragraph (b) for “the Board of Inland Revenue” substitute “HMRC”,\n(ii) in sub-paragraph (c) for “the Inland Revenue” substitute “HMRC”, and\n(d) omit paragraphs (3), (4), (5), (6),(7) and (8).",
  "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/16",
    "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."
}