# The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007, Regulation 9: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 52 (late presentation of Form P45: employer’s duties)—
(a) in paragraph (2)—
(i) in sub-paragraph (g), omit “if known,”,
(ii) after sub-paragraph (g), insert—
“(ga) the employee’s sex,”; and
(b) in paragraph (11), for “(retirement statement)” substitute “(Form P46(Pen))”.

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Source: https://www.legislation.gov.uk/uksi/2007/2969/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2007/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.