# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 3: Interpretation

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

In regulation 2(1) (interpretation), insert in the appropriate places—
““non-Real Time Information employer” means an employer other than one within regulation 2A;”;
““non-Real Time Information pension payer” means a pension payer other than one within regulation 2B;”;
““Real Time Information employer” has the meaning given in regulation 2A;”;
““Real Time Information pension payer” has the meaning given in regulation 2B;”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.