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)”.