# The Income Tax (Pay As You Earn) (Amendment) Regulations 2018, Regulation 8: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 107 (effect of PSA)—
(a) in paragraph (1) for “year” substitute “years”,
(b) in paragraph (3) for “the Board of Inland Revenue” substitute “HMRC”, and
(c) in paragraph (6) for “inspection” substitute “retention”.

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Source: https://www.legislation.gov.uk/uksi/2018/267/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2018/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.