Regulation 3

In regulation 27—

(a)

insert the following definition as the first definition—

““the 2003 Act” means the Income Tax (Earnings and Pensions) Act 2003^f1;”;

(b)

omit the definition of “the Income Tax Regulations”; and

(c)

at the end insert—

““the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003^f2.”.

Annotations