OpenLegislation

Regulation 4 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

In regulation 61D (deduction and repayments of tax: general rule) in paragraph (1) Step 1—

(a)

after the first occurrence of “cash equivalent” insert “, the relevant amount or amount foregone in respect”, and

(b)

after the second occurrence of “cash equivalent” insert “, the relevant amount or amount foregone in respect”.