# The Income Tax (Pay As You Earn) (Amendment) Regulations 2018, Regulation 15: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 116 (interest on overpaid tax)—
(a) in paragraph (1) for “the tax year” substitute “a tax year”, and
(b) in paragraph (2) (a) after “due date” insert “for a tax year”.

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Source: https://www.legislation.gov.uk/uksi/2018/267/regulation/15 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.