Regulation 4 Quarterly tax periods

In regulation 8(3) (quarterly tax periods)—

(a)

in the definition of “P” before “68” insert “67G^f1 or”, and

(b)

in the definition of “L”—

(i)

for “39(1)” substitute “54(1) or, in Northern Ireland, 49(1)”, and

(ii)

for “that regulation” substitute “those regulations”.

Annotations

f1: Regulations 67B to 67H of the Income Tax (Pay As You Earn) Regulations 2003 (S.I 2003/2682) were inserted by regulation 47 of the Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822).