# The Income Tax (Pay As You Earn) (Amendment) Regulations 2009, Regulation 9: Cars


In regulation 90 (quarterly return if a car becomes available or unavailable (Form P46 (Car))—
(a) after paragraph (1) insert—
“(1A) This regulation does not apply if the reason a car becomes available or unavailable is that one car is replaced with another.”; and
(b) in paragraph (2) for “Inland Revenue” substitute “HMRC”.

---
Source: https://www.legislation.gov.uk/uksi/2009/588/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2009/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.