Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
8. In regulation 107 (effect of PSA)(1)—
(a)in paragraph (1) for “year” substitute “years”,
(b)in paragraph (3) for “the Board of Inland Revenue” substitute “HMRC”, and
(c)in paragraph (6) for “inspection” substitute “retention”.
(1)
Regulation 107(7)(a) was amended by the Income Tax (Pay As You Earn) (Amendment) Regulations 2012, S.I. 2012/822 and paragraph (7)(b) was amended by the Income Tax (Pay As You Earn) (Amendment No.4) Regulations 2015, S.I. 2015/1927.