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Regulation 11 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

In regulation 111 (form of PSA)—

(a)

in paragraph (1)(b) for “the Inland Revenue” substitute “HMRC”, and

(b)

after paragraph (2) insert—

“(3)

In paragraph (1) “in writing” includes electronic communications and “signed” includes electronic signatures.”.