# The Income Tax (Pay As You Earn) (Amendment) Regulations 2018, Regulation 11: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


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.”.

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Source: https://www.legislation.gov.uk/uksi/2018/267/regulation/11 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.