The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 No. 782

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

15.  In regulation 188 (assessments other than self-assessments)—

(a) in paragraph (3)(c)(i), for “the Inland Revenue” substitute “HMRC”;

(b) in paragraph (6), for “the Inland Revenue” substitute “HMRC”; and

(c) in the definition of “direction” in paragraph (7), for “regulation 72(5)” substitute “regulation 72(5), regulation 72F”.