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

14.  In regulation 114 (cancellation of PSA)—

(a) for the words in paragraph (1) substitute—

“(1) Either HMRC or the employer may cancel a PSA.”,

(b) in paragraph (2) for “notice to the employer” substitute “a notice in writing to the other party”, and

(c) after paragraph (4) insert—

“(5) In paragraph (2) “in writing” includes electronic communications.”.