# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017, Regulation 6: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 61F (method of calculating the cash equivalent of the benefit of fuel)—
(a) in the heading after “cash equivalent” insert “or amount foregone in respect”, and
(b) in paragraph (1) for the words “of that benefit” to “cash equivalent)” substitute “or amount foregone in respect of that benefit is calculated in accordance with section 149A, 150, 160A or 161 of ITEPA”.

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Source: https://www.legislation.gov.uk/uksi/2017/1263/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.