# The Income Tax (Pay As You Earn) (Amendment) Regulations 2011, 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”.

---
Source: https://www.legislation.gov.uk/uksi/2011/729/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.