# The Income Tax (Pay As You Earn) (Amendment) Regulations 2011, Regulation 15: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


For paragraph (3) of regulation 198A (Large employers) substitute—
“(3) The specified date for a particular tax year is 31st October in the preceding tax year.”

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Source: https://www.legislation.gov.uk/uksi/2011/729/regulation/15 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.