{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-etc-amendment-regulations-2006/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-etc-amendment-regulations-2006/regulation-3.json",
  "legislation": "uksi/2006/777",
  "legislation_title": "The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-etc-amendment-regulations-2006",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Income Tax (Pay As You Earn) Regulations 2003",
  "text": "In regulation 70 (quarterly tax periods)—\n(a) in paragraph (2) for the formula “(P + N + L + S)−(C + SP + CD)” substitute “(P + N + L + S)−(SP + CD)”;\n(b) in paragraph (3)—\n(i) in the description of “P” omit “disregarding any WTC adjustment”;\n(ii) in the description of “S” omit “, disregarding any WTC adjustment”;\n(iii) in the descriptions of “N” and “L” omit paragraph “(b)” and the word “and” immediately preceding it; and\n(iv) omit the description of “C”; and\n(c) in paragraph (4) omit the definitions of “WTC adjustment” and “WTC Regulations”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/777/regulation/3",
    "retrieved_at": "2026-10-29T04:33:54.074551+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."
}