# The Income Tax (Pay As You Earn) (Amendment) Regulations 2025, Regulation 3: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 2(1) insert in the appropriate place—
““secondary threshold” means the secondary threshold for Class 1 contributions for the purposes of section 5(1) of the Social Security Contributions and Benefits Act 1992;”

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Source: https://www.legislation.gov.uk/uksi/2025/294/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2025/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.