# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 43: Time limits for issue of transfer notices: managed service companies

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

In regulation 97D (time limits for issue of transfer notices), after paragraph (3) insert—
“(3A) In a case in which condition A2 in regulation 97B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HMRC serve notice to the employer under regulation 75A(5).”.

---
Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/43 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.