14. In regulation 4 (employment income)(1)—
(a)in paragraph (1)(a) before “tax year” insert “part”;
(b)in paragraph (1)(b), (c), (d), (e), (g) and (k), before “year” insert “part”;
(c)in paragraph (1)(f) after “ITEPA” insert “which is treated as received in the part tax year and in respect of which the charge arises in the part tax year”;
(d)in paragraph (1)(h) after “week” insert “in the part tax year”;
(e)in paragraph (1)(i) for “that year” substitute “the tax year” and after “ITEPA” insert “which is treated as received in the part tax year”;
(f)in paragraph (1)(j) after “applies” insert “which is received in the part tax year”;
(g)in paragraph (1)(l) for “that year” substitute “the tax year” and after “ITEPA” insert “in respect of which the charge arises in the part tax year”;
(h)in paragraph (1)(m) after “paid” insert “in the part tax year”;
(i)in paragraph (4) in the first sentence and in the title of Table 1, after “employment income” insert “received in the part tax year”;
(j)in paragraph (5) after “calculating earnings” insert “received in the part tax year”.