# The Income Tax (Pay As You Earn) (Amendment) Regulations 2009, Regulation 7: Inspection and production of documents, etc


In column 2 of the list of provisions in each of regulations 150(1) (application of other regulations), 174(1) (application of other regulations) and 184B (application of other regulations) for “inspection of employer’s PAYE records” substitute “retention by employer of PAYE records”.

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Source: https://www.legislation.gov.uk/uksi/2009/588/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2009/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.