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.”.