Regulation 8 Amendment of the Income Tax (Pay As You Earn) Regulations 2003
In regulation 37 (PAYE income paid after employment ceased)—
(a)
in paragraph 2 for “at the basic rate in force for the tax year in which the payment is made” substitute “using the 0T code”;
(b)
in paragraph 4 omit—
(i)
“regulations 26 and 27”, and
(ii)
“non-cumulative basis”.