# The Income Tax (Pay As You Earn) (Amendment) Regulations 2011, Regulation 9: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 37A (income paid after cessation of employment subsequently becoming subject to PAYE)—
(a) in sub-paragraph (2)(b), for “higher” substitute “additional”, and
(b) in sub-paragraph (3)(b), for “higher” substitute “additional”.

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Source: https://www.legislation.gov.uk/uksi/2011/729/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2011/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.