# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017, Regulation 14: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 86 (information employer must provide for each employee)—
(a) in paragraph (1)—
(i) in sub-paragraph (c) for the words “section” to “as earnings)” substitute “section 87(1) (benefit of non-cash voucher treated as earnings) or 87A(1) (benefit of non-cash voucher treated as earnings: optional remuneration arrangements) of ITEPA”,
(ii) in sub-paragraph (d) for the words “section” to “as earnings)” substitute “section 94(1) (benefit of credit-token treated as earnings) or 94A(1) (benefit of credit-token treated as earnings: optional remuneration arrangements) of ITEPA”, and
(iii) in sub-paragraph (f) for the words “section” to “as earnings)” substitute “section 102 (benefit of living accommodation treated as earnings) or 103A (accommodation provided pursuant to optional remuneration arrangements: relevant amount) of ITEPA;”,
(b) in paragraph (3)—
(i) substitute the words “577(1) of ICTA” with “356(1) of ITEPA”, and
(ii) after “inclusion” omit the words “as mentioned in section 577(1)(a) of that Act”.

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Source: https://www.legislation.gov.uk/uksi/2017/1263/regulation/14 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.