# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2018, Regulation 5: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 108 (calculation of tax payable under PSA) in paragraph 2(d)—
(a) at the end of paragraph (iv) insert “and”, and
(b) after paragraph (iv) insert—
“(v) at any Welsh rate applicable for the tax year to which the computation relates;”.

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Source: https://www.legislation.gov.uk/uksi/2018/1327/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2018/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.