{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/regulation-8.json",
  "legislation": "uksi/1997/2705",
  "legislation_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 4—\n(a) in paragraph (1) for the words from “other” to “applies” there shall be substituted the words “other than a relevant payment falling within paragraph (1A) or a relevant receipt falling within paragraph (1B)”;\n(b) after paragraph (1) there shall be inserted the following paragraphs—\n“(1A) A relevant payment falls within this paragraph if it is a relevant payment to which section 118G(4)(f) applies.\n(1B) A relevant receipt falls within this paragraph if it is—\n(a) a relevant receipt arising to a charitable unit trust scheme within section 118G(4)(d) in circumstances where the collecting agent is a trustee or the manager of that scheme;\n(b) a relevant receipt to which section 118G(4)(f) applies;\n(c) a relevant receipt to which regulation 2F, 2M or 2N applies; or\n(d) a relevant receipt falling within regulation 2B, 2C or 2D in relation to which the eligible person is a collecting agent.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2705/regulation/8",
    "retrieved_at": "2026-10-29T11:42:56.539715+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."
}