{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-184.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/184",
  "kind": "regulation",
  "number": "184",
  "heading": "Adjustments of taxable income support",
  "text": "(1) Paragraph (2) applies if, after the issue of a notice under regulation 183(2)—\n(a) further taxable income support is paid to the claimant, or\n(b) taxable income support overpaid is recovered from the claimant.\n(2) The Department must—\n(a) notify the claimant of the revised figure of total income support and the taxable income support included in that revised figure, and\n(b) notify the Inland Revenue of any adjustment to the figure of taxable income support,\nshowing the amounts appropriate to each tax year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/184",
    "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."
}