Regulation 3 Amendment of the Income Tax (Pay As You Earn) Regulations 2003
In Schedule A1f1 (real time returns), after paragraph 22Df2 insert—
“22E.If applicable, an indication that the payment to which the return relates is a payment in respect of an engagement to which Chapter 10, Part 2 of ITEPA applies by virtue of section 61M(1) of that Actf3.”.
Annotations
Footnotes
- f1
-
Schedule A1 was inserted by S.I. 2012/822.
- f2
-
Paragraph 22D was inserted by S.I. 2016/329.
- f3
-
Section 61M was inserted by paragraph 9 of Schedule 1 to the Finance Act 2017 (c.10).