{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-22E",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-22E.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/A1/paragraph/22E",
  "kind": "paragraph",
  "number": "22E",
  "heading": "Information about payments to the employee, etc",
  "text": "If applicable, an indication that the payment to which the return relates is a payment in respect of an engagement to which Chapter 10, Part 2 of ITEPA applies by virtue of section 61M(1) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. A1 para. 22E inserted (11.5.2020) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2020 (S.I. 2020/373), regs. 1, 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/schedule/A1/paragraph/22E",
    "retrieved_at": "2026-11-15T03:31:11.450996+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."
}