# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 40: Recovery of tax and interest

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

In regulation 84 (recovery of tax and interest)—
(a) in paragraph (1)(a) before “76(2)” insert “75A(10),”, and
(b) in Table 4 in paragraph (3), before “77(6)” insert “75A(10),”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/40 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.