Amendment of Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
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”.