{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2025/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2025/regulation-3.json",
  "legislation": "uksi/2025/294",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2025",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 2(1) insert in the appropriate place—\n““secondary threshold” means the secondary threshold for Class 1 contributions for the purposes of section 5(1) of the Social Security Contributions and Benefits Act 1992;”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4. Section 5 was substituted by paragraph 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30) and subsection (1) was amended by section 1(1)(a) of the National Insurance Contributions Act 2008 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/294/regulation/3",
    "retrieved_at": "2026-10-28T21:19:08.897783+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."
}