Regulation 114 Cancellation of PSAI1
United Kingdom
Either HMRC or the employer may cancel a PSA.
Cancellation must be effected by F2a notice in writing to the other party.
A cancellation comes into effect from the date of the notice.
If a PSA is cancelled, this Part does not apply to general earnings—
to which the cancelled PSA related, and
which are paid, or (as the case may be) provided or made available, after the employer receives notice of the cancellation.
In paragraph (2) “in writing” includes electronic communications.
Annotations
Textual amendments
- F1
Reg. 114(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 14(a)
- F2
Words in reg. 114(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 14(b)
- F3
Reg. 114(5) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 14(c)