# The Income Tax (Pay As You Earn) (Amendment) Regulations 2010, Regulation 15: Interpretation


In regulation 2(1) (interpretation)—
(a) for the definition of “large employer” and “large or medium employer” substitute—
““large employer” has the meaning given in regulation 198A;”, and
(b) for the definition of “specified date” substitute—
““specified date” for the purposes of Chapter 3 of Part 10, has the meaning given in regulation 198A;”.

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Source: https://www.legislation.gov.uk/uksi/2010/668/regulation/15 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.