Regulation 22 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In regulation 212—

(a)

for the heading substitute—

“Modifications for electronic version of Form P46(Pen)”;

(b)

in paragraph (1), for “the statement required by regulation 55(3)(a) (pensioner’s retirement statement: Form P160)” substitute “Form P46(Pen)”; and

(c)

in paragraph (2)—

(i)

for “retirement statement” substitute “Form P46(Pen)”,

(ii)

in each of sub-paragraphs (i) and (l), omit “if known,”.