The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 No. 267

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

10.  In regulation 109 (payment of tax and recovery proceedings)(1)—

(a) In paragraph (1)—

(i) for “the Inland Revenue” substitute “HMRC”,

(ii) for “the Board of Inland Revenue” substitute “HMRC”, and

(iii) after “a PSA” insert “in relation to the preceding tax year”, and

(b) in paragraph (2)—

(i) for “the tax year” substitute “each tax year”, and

(ii) for “PSA” substitute “computation”.

(1)

Regulation 108(2) was amended by the Income Tax (Pay As You Earn) (Amendment) Regulations 2008, S.I. 2008/782 and the Income Tax (Pay As You Earn) (Amendment) Regulations 2011, S.I. 2011/729.