# The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015, Regulation 7: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 85 (employers: annual return of other earnings (forms P11D and P9D)—
(a) in the heading, for “forms P11D and P9D” substitute “form P11D”;
(b) in paragraph (3) omit “which is not an excluded employment under section 216(1) of ITEPA (lower-paid employment and certain types of company director)”;
(c) after paragraph (3) insert —
“(4) But this regulation does not apply in relation to a benefit provided in a tax year which has been treated as a payment of PAYE income under Chapter 3A of the Regulations.”.

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Source: https://www.legislation.gov.uk/uksi/2015/1927/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.