# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 67J: Penalty: initial period

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

For the purposes of paragraph 6C(3), (4) and (5) of Schedule 55 to the Finance Act 2009 (initial period), the duration of the initial period is thirty days.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/67J (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-67J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.