# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 21: No Form P45: subsequent procedure on issue of employee’s code

Extent: E+W+S+N.I.

In regulation 53—
(a) in paragraph (1), for “49 (procedure in Form P46 cases)” substitute “49E (procedure where no Form P45)”, and
(b) in paragraph (2)(b)(ii), for “or 49” substitute “, 49, 49C, 49D or 49E”.

---
Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/21 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.