# The Income Tax (Pay As You Earn) (Amendment) Regulations 2018, Regulation 12: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 112 (commencement of PSA) in paragraph (1) after “end of the” insert “first”.

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Source: https://www.legislation.gov.uk/uksi/2018/267/regulation/12 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.