The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 No. 521

PART 5 Real Time Information

Certificates under regulation 75A: excess payments

31.  In regulation 75B (certificates under regulation 75A: excess payments)(1)—

(a) in the heading for “regulations” substitute “regulation”, and

(b) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate,”.

(1)

Regulation 75B was inserted by regulation 35 of S.I. 2012/822.