Regulation 6 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

for paragraph (6)(e) substitute—

“(e)

the tax due to be deducted at that date (subject to the overriding limit),

(ea)

the overriding limit, if any, in relation to the payment,

(eb)

the amount of any tax not deducted at that date because of the overriding limit, and”, and

in paragraph (8)(c) omit “if the employee’s code is a K code,”.