# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 22: Interest on overpaid tax: disapplication of regulation 83 for tax years before the tax year ending 5th April 1997

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

Regulation 83 (interest on overpaid tax) does not apply to tax which was paid by an employer in respect of a tax year ending on or before 5th April 1996.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/schedule/1/paragraph/22 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-1/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.