# The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2014, Regulation 5: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulations 23(5), 28(5) and 144(4) omit “if the employee’s code is a K code,”.

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Source: https://www.legislation.gov.uk/uksi/2014/2689/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2014/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.