{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-15",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-15.json",
  "legislation": "uksi/1996/1780",
  "legislation_title": "The Income Tax (Paying and Collecting Agents) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Keeping of declarations",
  "text": "(1) A paying agent or a collecting agent shall retain, throughout the period specified in paragraph (2) and the period of two years immediately following the end of that period, any declaration made to him under regulation 3 or 4.\n(2) The period specified is the period during which relevant payments or relevant receipts to which the declaration relates are excluded, by virtue of the declaration, from being chargeable payments or chargeable receipts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1780/regulation/15",
    "retrieved_at": "2026-10-29T12:39:23.347505+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."
}