# The Income Tax (Pay As You Earn) (Amendment) Regulations 2011, Regulation 14: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


At the end of regulation 108(2)(d)(ii) (calculation of tax payable under PSA) insert—
“and
(iii) at the basic, higher and additional rates for that tax year;”.

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Source: https://www.legislation.gov.uk/uksi/2011/729/regulation/14 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.