Regulation 13 Amendment of the Income Tax (Pay as You Earn) Regulations 2003

Amend regulation 69 (due date and receipts for payment of tax) as follows.

In paragraph (3) for “the Social Security (Contributions) Regulations 2001” ^f1 substitute “the SSC Regulations”.

At the end of the regulation add—

“(4)

In paragraph (1) “the tax period”, in relation to an amount of retrospective employment income, means the tax period immediately following the relevant time.”.