# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 41: Scope of Chapter 2

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

This Chapter sets out the procedure to be followed for deductions and repayments (Form P45 and P46 procedure) in cases to which Chapter 3 (new pensioners: Forms P45 and P46) does not apply (see regulation 54).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/41 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.