Regulation 12

In regulation 40^f1—

(a)

in paragraph (1) substitute “section 684 of the 2003 Act” for “section 203 of the 1988 Act”; and

(b)

in paragraph (1A) substitute “regulation 84 of the PAYE Regulations” for “paragraphs (1) to (5) of regulation 54 of the Income Tax (Employments) Regulations 1993 (being regulations made under section 203 of the 1988 Act)”.

Annotations

Footnotes

f1: Regulation 40 was amended by S.I.2001/971.