# The Income Tax (Pay as You Earn) (Amendment) Regulations 2005, Regulation 5: Amendment of regulation 48


(1) Amend regulation 48 as follows.
(2) For the heading substitute—
“Procedure in Form P46 Cases: Statement B applies”.
(3) In paragraph (1) omit “only”.

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Source: https://www.legislation.gov.uk/uksi/2005/2691/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2005/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.