Amendment of the Income Tax (Pay As You Earn) Regulations 200321
In regulation 211(4) (how information must or may be delivered by employers), in Table 10—
a
for the entry relating to regulation 55(3)(a) substitute—
55(3)(a)
information on retirement
P46(Pen)
yes
yes
b
in column 3 of each of the entries relating to regulations 57(2) and 58(3), for “Form P46” substitute “Form P46(Pen)”.