xmlns:atom="http://www.w3.org/2005/Atom"
7. In regulation 105 (Inland Revenue and employer may make PSA)—
(a)in the heading for “Inland Revenue” substitute “HMRC”,
(b)in paragraph (1)—
(i)for “The Inland Revenue” substitute “HMRC”, and
(ii)after “for a tax year” insert “and for any subsequent tax years.”,
(c)in paragraph (2)(a) for the words “the Board of Inland Revenue” substitute “HMRC”, and
(d)after paragraph (3) insert—
“(4) A PSA will continue to have effect until cancelled.”.