The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007 No. 2296

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

2.  In the Income Tax (Pay As You Earn) Regulations 2003(1), in regulation 97D(8) (time limits for issue of transfer notices), for “12 months” substitute “three months”.

(1)

S.I. 2003/2682, amended by S.I. 2007/2069; there are other amending instruments, but none is relevant.