# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017, Regulation 11: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 61K (modification of the general rule: making good)—
(a) in paragraph (2) after “cash equivalent” insert “, relevant amount or amount foregone in respect”, and
(b) in paragraph (3) after “cash equivalent” insert “, relevant amount or amount foregone in respect”.

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Source: https://www.legislation.gov.uk/uksi/2017/1263/regulation/11 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.