{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 105 (Inland Revenue and employer may make PSA)—\n(a) in the heading for “Inland Revenue” substitute “HMRC”,\n(b) in paragraph (1)—\n(i) for “The Inland Revenue” substitute “HMRC”, and\n(ii) after “for a tax year” insert “and for any subsequent tax years.”,\n(c) in paragraph (2)(a) for the words “the Board of Inland Revenue” substitute “HMRC”, and\n(d) after paragraph (3) insert—\n“(4) A PSA will continue to have effect until cancelled.”.",
  "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/7",
    "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."
}