Amendment of the Income Tax (Pay As You Earn) Regulations 20037
In regulation 105 (Inland Revenue and employer may make PSA)—
a
in the heading for “Inland Revenue” substitute “HMRC”,
b
in paragraph (1)—
i
for “The Inland Revenue” substitute “HMRC”, and
ii
after “for a tax year” insert “and for any subsequent tax years.”,
c
in paragraph (2)(a) for the words “the Board of Inland Revenue” substitute “HMRC”, and
d
after paragraph (3) insert—
4
A PSA will continue to have effect until cancelled.