# The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015, Regulation 4: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 4 (relevant payments)—
(a) omit sub-paragraph (1)(d);
(b) in paragraph (2) omit the definition of “excluded business expenses”.

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Source: https://www.legislation.gov.uk/uksi/2015/1927/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.