{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/regulation-9",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 6—\n(a) in paragraph (2)(d) for the words from “paragraph” to “apply” there shall be substituted the words “none of the relevant provisions applies”;\n(b) after paragraph (4) there shall be added the following paragraph—\n“(5) In paragraph (2)(d) “the relevant provisions” means—\n(a) paragraphs (a) to (e) and (j) of section 118G(4), and\n(b) regulations 2A to 2E and 2G to 2L.”",
  "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/9",
    "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."
}