# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017, Regulation 8: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In paragraph (2) of regulation 61H (modification of the general rule: cessation of employment but continuing benefit)—
(a) after the first occurrence of “cash equivalent” in Step 2 insert “, relevant amount or amount foregone”, and
(b) after each subsequent occurrence of “cash equivalent” in Steps 2 and 4 insert “, relevant amount or amount foregone in respect”.

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Source: https://www.legislation.gov.uk/uksi/2017/1263/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2017/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.