{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2019/introduction.json",
  "legislation": "uksi/2019/83",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 21st January 2019\nLaid before the House of Commons 23rd January 2019\nComing into force 13th February 2019\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 684(1), (2) and 710(5) of the Income Tax (Earnings and Pensions) Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 684 was amended by paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) with the effect that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. Further relevant amendments were made to subsection (1) by paragraph 2 of Schedule 58 to the Finance Act 2009 (c. 10) and to subsection (2) by paragraph 3 of Schedule 58 to the Finance Act 2009 and section 225(1) and (2) of the Finance Act 2012 (c. 14). Section 710(5) was amended by section 145(6) of the Finance Act 2003 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/83/introduction",
    "retrieved_at": "2026-10-28T22:48:55.725324+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."
}