# The Income Tax (Pay as You Earn) (Amendment) Regulations 2007, Regulation 17: Amendment of the Income Tax (Pay as You Earn) Regulations 2003


(1) Amend regulation 199 (large employers required to make specified payments by specified method of electronic communications) as follows.
(2) At the end add—
“(4) This regulation does not apply to a payment of tax in respect of retrospective employment income for a closed year.”.

---
Source: https://www.legislation.gov.uk/uksi/2007/1077/regulation/17 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2007/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.