# The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007, 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)”.

---
Source: https://www.legislation.gov.uk/uksi/2007/2969/regulation/16 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.