# The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007, Regulation 21: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 211(4) (how information must or may be delivered by employers), in Table 10—
(a) for the entry relating to regulation 55(3)(a) substitute—
“
55(3)(a)
information on retirement
P46(Pen)
yes
yes
”
(b) in column 3 of each of the entries relating to regulations 57(2) and 58(3), for “Form P46” substitute “Form P46(Pen)”.

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Source: https://www.legislation.gov.uk/uksi/2007/2969/regulation/21 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.