# The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016, Regulation 4: Amendment of regulation 61B


In regulation 61B (PAYE: benefits in kind)—
(a) in paragraph (2)(b), for “61K and 61L” substitute “61K, 61L and 61LA”, and
(b) in paragraph (3), for “61K or 61L” substitute or “61K, 61L or 61LA”.

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Source: https://www.legislation.gov.uk/uksi/2016/1137/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2016/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.