# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 66: Commonwealth citizens

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

In regulation 46(1B) omit the words “, or is a Commonwealth citizen (see section 278(2)(a) of ICTA),”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/66 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.