Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
11. In regulation 111 (form of PSA)—
(a)in paragraph (1)(b) for “the Inland Revenue” substitute “HMRC”, and
(b)after paragraph (2) insert—
“(3) In paragraph (1) “in writing” includes electronic communications and “signed” includes electronic signatures.”.