# The Income Tax (Pay As You Earn) (Amendment) Regulations 2013, Regulation 4: Simplified deduction scheme: tax year 2013-14


In regulation 34 (simplified deduction scheme for personal employees), before paragraph (1), insert—
“(A1) This regulation only applies to employers who are care and support employers for the purposes of regulation 67D(10) (exceptions to regulation 67B) of these Regulations.”.

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Source: https://www.legislation.gov.uk/uksi/2013/521/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.