# The Income Tax (Pay As You Earn) (Amendment) Regulations 2018, Regulation 10: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 109 (payment of tax and recovery proceedings)—
(a) In paragraph (1)—
(i) for “the Inland Revenue” substitute “HMRC”,
(ii) for “the Board of Inland Revenue” substitute “HMRC”, and
(iii) after “a PSA” insert “in relation to the preceding tax year”, and
(b) in paragraph (2)—
(i) for “the tax year” substitute “each tax year”, and
(ii) for “PSA” substitute “computation”.

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Source: https://www.legislation.gov.uk/uksi/2018/267/regulation/10 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.