# The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016, Regulation 5: Amendment of regulation 61D In regulation 61D(3) (deduction and repayments of tax: general rule), for β€œ61K and 61L” substitute β€œ61K, 61L and 61LA”. --- Source: https://www.legislation.gov.uk/uksi/2016/1137/regulation/5 (the official version) Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2016/regulation-5 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.