# The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015, Regulation 9: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


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.”

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Source: https://www.legislation.gov.uk/uksi/2015/1927/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-4-regulations-2015/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.