Regulation 2 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Regulation 87 (information employer must also provide for benefits code employees) of the Income Tax (Pay as You Earn) Regulations 2003^f1 is amended as follows.

In paragraph (1), after sub-paragraph (c) insert—

“(d)

any mileage allowance payments which are not approved mileage allowance payments;

(e)

any passenger payments which are not approved passenger payments.”.

In paragraph (4) before “Related third party” insert—

• ““approved mileage allowance payments” are mileage allowance payments that are approved in accordance with section 229(3) of ITEPA;

• “approved passenger payments” are passenger payments that are approved in accordance with section 233(4) of ITEPA;

• “mileage allowance payments” have the meaning given by section 229(2) of ITEPA;

• “passenger payments” have the meaning given by section 233(3) of ITEPA.”.