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

6.—(1) Regulation 215 (meaning of Form P45 and P46) is amended as follows.

(2) In the definition of “Parts 2 and 3 of Form P45”—

(a) at the end of paragraph (a), omit the word “or”,

(b) at the end of paragraph (b), insert the word “or”, and

(c) after paragraph (b), insert—

“(c) the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);”.

(3) After the definition of “Parts 2 and 3 of Form P45” insert—

““Form P45ESA” means the form required to be completed in accordance with regulation 184L;”.

(4) In the definition of “Form P45U” for the words “regulation 159”, substitute the words “regulation 159 or 184L”.