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

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

17.  In regulation 133A(1)(1) (interpretation of chapter 2A) omit the definitions of “basic rate”(2) and “higher rate”.

(1)

Regulations 133A to 133H were inserted by S.I 2006/243.

(2)

The definitions of “basic rate” and “higher rate” were inserted by S.I. 2015/1667.