Regulation 6 Amendment of the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003

(1)

The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003^f1 are amended as follows.

(2)

In regulation 1(3)(a) (person treated as paying PAYE income)—

(a)

for “PAYE Regulations,” substitute “PAYE Regulations or by”; and

(b)

omit “, or by regulation 6(6) of the Working Tax Credit (Payment by Employers) Regulations 2002”.

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