# The Income Tax (Pay As You Earn) (Amendment) Regulations 2004, Regulation 5: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 81 after paragraph (4) insert—
“(4A) If condition A or B is met, any direction under paragraph (4) must be made by notice (“the direction notice”) to the employee stating the date the notice was issued.”.

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Source: https://www.legislation.gov.uk/uksi/2004/851/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2004/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.