# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009, Regulation 12: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


For the heading to regulation 210 (penalty for failing to deliver specified information) substitute “Penalty for failing to deliver relevant annual returns and specified information”.

---
Source: https://www.legislation.gov.uk/uksi/2009/2029/regulation/12 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.