# The Income Tax (Pay As You Earn) (Amendment) Regulations 2025, Regulation 4: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulations 47(2), 48(2), 49C(2) and 49D(2)—
(a) before “the lower earnings limit” insert “either”; and
(b) after “the lower earnings limit” insert “or the secondary threshold, whichever is the lesser amount,”.

---
Source: https://www.legislation.gov.uk/uksi/2025/294/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.