# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017, Regulation 3: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 61A (interpretation)—
(a) before the definition of “authorised employer” insert—
““amount foregone” has the meaning given in section 69B of ITEPA;”,
(b) after the definition of “making good payment” insert—
““optional remuneration arrangements” has the meaning given in section 69A of ITEPA;”
“relevant amount” means the amount calculated in accordance with section 87A, 94A, 120A, 154A or 203A of ITEPA, as the case may be;”, and
(c) in the definition of “specified benefit”—
(i) after paragraph (a) insert—
“(aa) section 87A (benefit of non-cash voucher treated as earnings: optional remuneration arrangements),”,
(ii) after paragraph (b) insert—
“(ba) section 94A (benefit of credit-token treated as earnings: optional remuneration arrangements),”,
(iii) after paragraph (c) insert—
“(ca) section 120A (benefit of car treated as earnings: optional remuneration arrangements),”,
(iv) after paragraph (d) insert—
“(da) section 149A (benefit of car fuel treated as earnings: optional remuneration arrangements),”,
(v) after paragraph (e) insert—
“(ea) section 154A (benefit of a van treated as earnings: optional remuneration arrangements),”,
(vi) after paragraph (f) insert—
“(fa) section 160A (benefit of van fuel treated as earnings: optional remuneration arrangements),”,
(vii) after paragraph (g) insert—
“(ga) section 203A (employment-related benefit provided under optional remuneration arrangements);”.

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Source: https://www.legislation.gov.uk/uksi/2017/1263/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.