# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017, Regulation 4: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


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”.

---
Source: https://www.legislation.gov.uk/uksi/2017/1263/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.