Regulation 16 Amendment of the Income Tax (Pay As You Earn) Regulations 2003
In regulation 59(2) (UK resident pensioner’s code treated as issued by Inland Revenue), for “Form P46” substitute “Form P46(Pen)”.
In regulation 59(2) (UK resident pensioner’s code treated as issued by Inland Revenue), for “Form P46” substitute “Form P46(Pen)”.