Amendment of the principal Regulations
13. In Part 10 (miscellaneous and supplemental)(1)—
(a)in paragraph 1 for “2 to 16” substitute “2 to 17”; and
(b)at the end add—
“Payment of PAYE tax in respect of notional payment
17. A payment by way of income tax for which the employer is required to account to the Board under section 710(1) of ITEPA 2003 (notional payments: accounting for tax).”.
(1)
Part 10 was amended by S.I. 2001/2412 and 2002/2924.