Regulation 2 Interpretation
In these Regulations—
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“ITEPA” means the Income Tax (Earnings and Pensions) Act 2003;
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“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003f1.
Annotations
Footnotes
- f1
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S.I. 2003/2682, amended by S.I. 2006/745; there are other amending instruments but none is relevant.