# The Income Tax (Pay As You Earn) (Amendment) Regulations 2013, Regulation 17: Form P46 where employer does not receive Form P45 and code not known


In regulation 46(2) (Form P46 where employer does not receive Form P45 and code not known)—
(a) in paragraph (a) of the first Statement A and paragraph (b) of the first Statement B, for “or incapacity benefit” substitute “, incapacity benefit or employment and support allowance”,
(b) in the second Statement A, for “more than 6 months” substitute “183 days or more”, and
(c) in the second Statement B, for “6 months” substitute “183 days”.

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Source: https://www.legislation.gov.uk/uksi/2013/521/regulation/17 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.