{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2025/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2025/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulations 47(2), 48(2), 49C(2) and 49D(2)—\n(a) before “the lower earnings limit” insert “either”; and\n(b) after “the lower earnings limit” insert “or the secondary threshold, whichever is the lesser amount,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/294/regulation/4",
    "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."
}