# The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2015, Regulation 4: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 7 (meaning of “code” etc) after paragraph (2) insert—
“(2A) “S code” means a code which effects deductions of tax at the rates determined under section 6A of ITA.”.

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Source: https://www.legislation.gov.uk/uksi/2015/1667/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2015/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.