# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 51: Payment by cheque

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

In the list in regulation 219(2) (payment by cheque), after the entry relating to regulation 72 insert—
“
regulation 75A
notice and certificate in cases where regulation 67B or 67D returns are not made
”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/51 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.