{
  "url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/note",
  "json_url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997/note.json",
  "legislation": "uksi/1997/2491",
  "legislation_title": "The Income Tax (Payments on Account)(Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/income-tax-payments-on-accountamendment-regulations-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 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:—\nthat the taxpayer is assessed to income tax in any amount;\nthat that amount (“the assessed amount”) exceeds the amount of income tax which has been deducted at source or otherwise treated as paid;\nthat the amount of the excess (“the relevant amount”) is not less than such amount as may be prescribed; and\nthat the proportion which the relevant amount bears to the assessed amount is not less than such proportion as may be prescribed.\nThe Income Tax (Payments on Account) Regulations 1996 (S.I. 1996/1654) (“the 1996 Regulations”) prescribed the relevant amount, and that proportion, respectively. These Regulations correct an error in the 1996 Regulations, by amending the proportion from one to four to one to five.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2491/note",
    "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."
}