{
  "url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997",
  "json_url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997.json",
  "id": "uksi/1997/2491",
  "title": "The Income Tax (Payments on Account)(Amendment) Regulations 1997",
  "short_title": "Income Tax (Payments on Account) 1997",
  "long_title": "Section 59A of the Taxes Management Act 1970 (inserted by section 192 of the Finance Act 1994) provides for a taxpayer to make payments on account of income tax as regards a year of assessment, if, as regards the immediately preceding year, the conditions set out in subsection (1) of that section are satisfied. Those conditions are:—that the taxpayer is assessed to income tax in any amount;that that amount (“the assessed amount”) exceeds the amount of income tax which has been deducted at source or otherwise treated as paid;that the amount of the excess (“the relevant amount”) is not less than such amount as may be prescribed; andthat the proportion which the relevant amount bears to the assessed amount is not less than such proportion as may be prescribed.",
  "citation": "S.I. 1997/2491",
  "type": "uksi",
  "year": "1997",
  "number": "2491",
  "version": "current",
  "date": "1997-10-15",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/introduction",
      "extent": null,
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      "parent": null
    },
    {
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      "number": "1",
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      "url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/regulation-1",
      "extent": null,
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    },
    {
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      "url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/regulation-2",
      "extent": null,
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "section/59A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2491",
    "retrieved_at": "2026-10-29T11:49:27.208804+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."
}