# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017, Regulation 16: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 90 (quarterly return if a car becomes available or unavailable (form P46 (Car))—
(a) in paragraph (1) for the words “section” to “treats” substitute “section 120 (benefit of car treated as earnings) or 120A (benefit of a car treated as earnings: optional remuneration arrangements) of ITEPA treat”, and
(b) for the words in paragraph (3)(d) substitute “any provisional sum as calculated pursuant to section 121A(1) of ITEPA,”.

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Source: https://www.legislation.gov.uk/uksi/2017/1263/regulation/16 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.