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Regulation 9 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

In regulation 90 (Quarterly return if a car becomes available or unavailable (Form P46 (Car)) for paragraph (1A) substitute —

“(1A)

This regulation does not apply if—

(a)

the reason a car becomes available or unavailable is that one is replaced with another; or

(b)

Chapter 3A of these Regulations applies.”