# Income Tax (Earnings and Pensions) Act 2003, Paragraph 131


(1) Amend section 59B (payment of income tax and capital gains tax) as follows.
(2) In subsection (1) for “, 547(5) or 599A(5) of the principal Act” substitute “ or 547(5) of the principal Act or section 626 of ITEPA 2003 ”.
(3) In subsection (2)(a) for “section 203 of the principal Act” substitute “ PAYE regulations ”.
(4) In subsection (8) for “Regulations under section 203 of the principal Act (PAYE)” substitute “ PAYE regulations ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/131 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-131
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.