# Income Tax (Earnings and Pensions) Act 2003, Paragraph 133


In section 63(3)(a) (recovery of tax in Scotland) for “section 203 of the principal Act (pay as you earn)” substitute “ PAYE regulations ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/133 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-133
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.