# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 164: Finance

Extent: E+W+S+N.I.

(1) The Board of Inland Revenue must advance monies to the National Insurance Funds of Great Britain and Northern Ireland at intervals to be agreed with the Department for use in making repayments of income tax under these Regulations.
(2) The Department must provide the Board with a quarterly statement of receipts and payments.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/164 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-164
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.