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Regulation 7 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

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.”.