# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 97ZH: Interpretation of Chapter 3B: general


In this Chapter—
“company” includes a limited liability partnership;
“director” has the meaning given by section 67 of ITEPA;
“personal liability notice” has the meaning given by regulation 97ZI(2);
“the specified amount” has the meaning given by regulation 97ZI(2)(a).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/97ZH (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97ZH
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.