# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017, Regulation 12: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 61LA (modification of the general rule: failure to make good benefit of credit-token) in paragraph (2)—
(a) after each occurrence of “cash equivalent” in Step 1 insert “or relevant amount”, and
(b) after “section 94” insert “or 94A”.

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Source: https://www.legislation.gov.uk/uksi/2017/1263/regulation/12 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.