# The Income Tax (Pay As You Earn) (Amendment) Regulations 2008, Regulation 10: Amendment of Income Tax (Pay As You Earn) Regulations 2003


In regulation 82 (interest on tax overdue)—
(a) in paragraph (1), for “the Inland Revenue” substitute “HMRC”; and
(b) in paragraph (4), for “regulation 72(5)” substitute “regulation 72(5), 72F”.

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Source: https://www.legislation.gov.uk/uksi/2008/782/regulation/10 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.