Regulation 3 Amendment of Income Tax (Pay As You Earn) Regulations 2003

insert the following definitions in the appropriate places—

• ““combined amount” means an amount which includes tax due under these regulations and one or more of the following—

  1. (a)

     earnings-related contributions due under the SSC Regulations^f1;

  2. (b)

     amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005^f2;

  3. (c)

     payments of repayments of student loans due under the Student Loan Regulations;”;

• ““ITA” means the Income Tax Act 2007^f3;”;

• ““Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2000^f4 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000^f5;”;

omit the definition of “starting rate”.