# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 36: Failure to account for deductible tax

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

In the heading to regulation 77 (return and certificate if tax may be unpaid), after “unpaid” insert “: amounts due under regulation 68”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/36 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.