{
  "url": "https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/regulation-6",
  "json_url": "https://openlegislation.uk/tax-credit-payment-by-employers-etc-amendment-regulations-2005/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Payment by Employers Regulations",
  "text": "In the provisions in column 1, for the expression appearing in column 2, substitute the expression appearing in column 3.\nProvision\nExpression\nSubstituted expression\nRegulations 4(1), 5(1), 6(2), (4), (8), (12), (14), 7(2) Rule 5, 8(1) to (7), (12) to (14), 9(1), (2), 10, 11(1), (2), 12(1), (3), (6) to (9), 13(1) to (4), (8), 14(1), (2) and 15(1)\n“the Board”\n“the Commissioners”\nRegulation 7(1)\n“collector of taxes”\n“officer of Revenue and Customs”\nRegulation 8(7) and (10)\n“the Board’s notification”\n“the Commissioners' notification”\nRegulation 8(10)\n“the Board’s refusal”\n“the Commissioners' refusal”\nRegulation 15(1)\n“officer of the Board”\n“officer of Revenue and Customs”",
  "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/6",
    "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."
}