# The Income Tax (Pay As You Earn) (Amendment) Regulations 2019, Regulation 4: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In Schedule A1 (real time returns)—
(a) after paragraph 16 insert—
“16A. The value of any relevant payments to date in this employment that are treated as payments of PAYE income for the purposes of the PAYE regulations by virtue of sections 687A or 695A of ITEPA.”, and
(b) in paragraph 17 for “those payments” substitute “the total payments to date in this employment”.

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Source: https://www.legislation.gov.uk/uksi/2019/83/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2019/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.