# Income Tax (Earnings and Pensions) Act 2003, Paragraph 138


In section 98A(1) (special penalties in the case of certain returns) for “Regulations under section 203(2) (PAYE) or” substitute “ PAYE regulations or regulations under section ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/138 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.