# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2020, Regulation 3: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In Schedule A1 (real time returns), after paragraph 22D 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 Act.”.

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Source: https://www.legislation.gov.uk/uksi/2020/373/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2020/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.