# The Income Tax (Pay As You Earn) (Amendment) Regulations 2018, Regulation 20: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 133D (notification by recipient of notice of tax rate)—
(a) in paragraph (1)(b) for “the basic rate” substitute “20%”, and
(b) in paragraph (1)(c) for “the higher rate” substitute “40%”.

---
Source: https://www.legislation.gov.uk/uksi/2018/267/regulation/20 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.