Regulation 113 Variation of PSAI1

United Kingdom

(1)

F1HMRC and the employer may, by agreement and consistently with the provisions of this Part, vary the terms of a PSA entered into by them.

(2)

The agreement must be—

(a)

in writing, and

(b)

signed and dated by the employer and by F2HMRC.

(3)

The last date for variation of a PSA is 6th July following the end of the F3first tax year to which the variation relates F4....

F5(4)

In paragraph (2) “in writing” includes electronic communications and “signed” includes electronic signatures.

Annotations

F1: Word in reg. 113(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(a)
F2: Word in reg. 113(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(b)
F3: Words in reg. 113(3) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(c)(i)
F4: Words in reg. 113(3) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(c)(ii)
F5: Reg. 113(4) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(d)