{
  "url": "https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/regulation-3.json",
  "legislation": "uksi/2005/2200",
  "legislation_title": "The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Payment by Employers Regulations",
  "text": "In regulation 2(1) (interpretation)—\n(a) omit the definition of “the Board”; and\n(b) at the appropriate point in the alphabetical list insert—\n““the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2200/regulation/3",
    "retrieved_at": "2026-10-29T04:54:19.217718+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."
}