{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-etc-amendment-regulations-2006/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-etc-amendment-regulations-2006/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003",
  "text": "(1) The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 are amended as follows.\n(2) In regulation 1(3)(a) (person treated as paying PAYE income)—\n(a) for “PAYE Regulations,” substitute “PAYE Regulations or by”; and\n(b) omit “, or by regulation 6(6) of the Working Tax Credit (Payment by Employers) Regulations 2002”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/2495, regulation 1(3)(a) was amended by S.I. 2005/826."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/777/regulation/6",
    "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."
}