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Regulation 5 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

In regulation 133A (interpretation of Chapter 2A)f1—

(a)

after “the Act” insert—

  • ““basic rate”, in relation to the charging of income tax for any tax year, means the rate of income tax determined under section 6(2) of ITA;”, and

(b)

after “the Department” insert—

  • ““higher rate”, in relation to the charging of income tax for any tax year, means the rate of income tax determined under section 6(2) of ITA;”.

Annotations

Footnotes

f1

Chapter 2A, including regulation 133A, was inserted by regulation 3 of S.I. 2006/243.