# The Income Tax (Pay As You Earn) (Amendment) Regulations 2011, Regulation 10: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In paragraph (2C) of regulation 46 (Form P46 where an employer does not receive Form P45 and code not known) for “at the basic rate” substitute “on the non-cumulative basis using code 0T”.

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Source: https://www.legislation.gov.uk/uksi/2011/729/regulation/10 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.