{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-150",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-150.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/150",
  "kind": "regulation",
  "number": "150",
  "heading": "Application of other regulations",
  "text": "(1) The following regulations apply to payments of taxable jobseeker’s allowance made to a claimant with the modifications mentioned in paragraphs (2) and (3)—\nregulation 2\ninterpretation\nregulation 14\nmatters relevant to determination of code\nregulation 15\nflat rate codes\nregulation 16\ncontinued application of employee’s code\nregulation 17\nnotice to employee of code\nregulation 18\nobjections and appeals against employee’s code\nregulation 19\namendment of code\nregulation 20\nnotice to employer of amended code\nregulation 21\ndeduction and repayment of tax by reference to employee’s code\nregulation 97\nretention by employer of PAYE records\nregulation 98\nmultiple PAYE schemes\nregulation 102\nsuccession to a business etc\nregulation 185\nAdjusting total net tax deducted for purposes of sections 59A(1), 59B(1) and 59BA(2) TMA\nregulation 188\nassessments other than self-assessments\nregulation 211\nhow information must or may be delivered by employers\nregulation 214\nhow information must be provided by employees\nregulation 216\nservice by post.\n(2) In the application of those regulations, the expressions listed in column 1 of Table 5 have the meanings shown in column 2 of the table.\nTable 5\nMeaning of expressions in application of other regulations\n1. Expression\n2. Meaning for purposes of this Chapter\nemployee\nclaimant\nemployer\nDepartment\nemployment\naward\nrelevant payments\ntaxable jobseeker’s allowance.\n(3) In the application of regulations 20 and 21, any reference to the deduction or repayment of tax must be read as a reference to the tax calculation which the Department is required to make at the end of the tax year or on the cessation of an award (by virtue of regulations 157(2)(a) and 158(2) respectively).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 150(1) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 150(1) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/150",
    "retrieved_at": "2026-10-29T05:46:54.297265+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."
}