{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97A",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97A.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/97A",
  "kind": "regulation",
  "number": "97A",
  "heading": "Interpretation of Chapter 4",
  "text": "(1) In this Chapter—\n“HM Revenue and Customs” means Her Majesty’s Revenue and Customs;\n“lower amount” means the amount mentioned in regulation 97C(5);\n“managed service company” has the meaning given by section 61B of ITEPA;\n“paragraph (b) associate” means a person who—\n(a)is within section 688A(2)(d), and\n(b)is within that provision by virtue of a connection with a person who is within section 688A(2)(b);\n“paragraph (c) associate” means a person who—\n(a)is within section 688A(2)(d), and\n(b)is within that provision by virtue of a connection with a person who is within section 688A(2)(c);\n“qualifying period” means a tax period beginning on or after 6th August 2007;\n“relevant apprenticeship levy debt” means a debt specified in regulation 97B;\n“relevant PAYE debt” means a debt specified in regulation 97B;\n“specified amount” means the amount mentioned in regulation 97C(1)(b);\n“transfer notice” means the notice mentioned in regulation 97C(4);\n“transferee” means the person mentioned in regulation 97C(4).\n(2) In this Chapter references to section 688A, however expressed, are references to section 688A of ITEPA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4 Ch. 4 inserted (6.8.2007) by The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069), regs. 1, 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 97A(1) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/97A",
    "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."
}