{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-1/paragraph-3.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": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Continuity of the law",
  "text": "Anything which—\n(a) has been done, or has effect as if done, under or for the purposes of a provision of the revoked Regulations, and\n(b) is in force or effective immediately before the commencement of these Regulations,\nhas effect after that commencement as if done under or for the purposes of the corresponding provision of these Regulations.",
  "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/schedule/1/paragraph/3",
    "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."
}