# The Income Tax (Pay as You Earn) (Amendment) Regulations 2007, Regulation 19: Amendment of the Income Tax (Pay as You Earn) Regulations 2003


In regulation 211 (how information must or may be delivered by employers) in Table 10 after the entry relating to regulation 73 insert—
“
73A
annual return of relevant payments by virtue of a retrospective tax provision
Form P35 (RL)
yes
no
”

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Source: https://www.legislation.gov.uk/uksi/2007/1077/regulation/19 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2007/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.