{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1999/note",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1999/note.json",
  "legislation": "uksi/1999/823",
  "legislation_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income Tax (Paying and Collecting Agents) Regulations 1996 (S.I. 1996/1780) (“the principal Regulations”).\nRegulation 1 provides for citation and commencement.\nRegulation 2 amends regulation 2B of the principal Regulations (inserted by S.I. 1997/2705) so that the references to “plan” and “plan manager” also fall to be construed in accordance with the Individual Savings Account Regulations 1998 (S.I. 1998/1870).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/823/note",
    "retrieved_at": "2026-10-29T10:55:01.275069+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."
}