# The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006, Regulation 3: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 70 (quarterly tax periods)—
(a) in paragraph (2) for the formula “(P + N + L + S)−(C + SP + CD)” substitute “(P + N + L + S)−(SP + CD)”;
(b) in paragraph (3)—
(i) in the description of “P” omit “disregarding any WTC adjustment”;
(ii) in the description of “S” omit “, disregarding any WTC adjustment”;
(iii) in the descriptions of “N” and “L” omit paragraph “(b)” and the word “and” immediately preceding it; and
(iv) omit the description of “C”; and
(c) in paragraph (4) omit the definitions of “WTC adjustment” and “WTC Regulations”.

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Source: https://www.legislation.gov.uk/uksi/2006/777/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-etc-amendment-regulations-2006/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.