{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1999/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1999/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In regulation 2B(2) of the Income Tax (Paying and Collecting Agents) Regulations 1996 for the words “and the Personal Equity Plan Regulations 1989” there shall be substituted “, the Personal Equity Plan Regulations 1989 and the Individual Savings Account Regulations 1998”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1996/1780, amended by S.I. 1997/2705."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1989/469, amended by S.I. 1990/678, 1991/733, 2774, 1992/623, 1993/756, 1995/1539, 3287, 1996/846, 1355, 1997/511, 1716, 1998/1869."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1998/1870, amended by S.I. 1998/3174."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/823/regulation/2",
    "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."
}