{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "After regulation 32A (additional rate code: deductions) insert—\n“Scottish upper rate codes\n32B. (1) If the employee’s code is an appropriate Scottish upper rate code the employer must deduct tax at the Scottish upper rate specified in that code and regulations 22 and 26 (cumulative and non-cumulative basis) do not apply.\n(2) For the purposes of this regulation an “appropriate Scottish upper rate code” has the meaning given in regulation 7(4).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 32A was inserted by S.I. 2011/2682."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/267/regulation/6",
    "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."
}