# The Income Tax (Pay As You Earn) (Amendment) Regulations 2018, Regulation 7: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 105 (Inland Revenue and employer may make PSA)—
(a) in the heading for “Inland Revenue” substitute “HMRC”,
(b) in paragraph (1)—
(i) for “The Inland Revenue” substitute “HMRC”, and
(ii) after “for a tax year” insert “and for any subsequent tax years.”,
(c) in paragraph (2)(a) for the words “the Board of Inland Revenue” substitute “HMRC”, and
(d) after paragraph (3) insert—
“(4) A PSA will continue to have effect until cancelled.”.

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Source: https://www.legislation.gov.uk/uksi/2018/267/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.