# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 26: Attribution of repayments: tax years before the tax year ending 5th April 1997

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

(1) Despite the revocations made by these Regulations, regulations 106 to 108 of the 1993 Regulations (attribution of repayments) continue to apply in relation to a repayment to which section 824(5) of ICTA applies for a tax year ending on or before 5th April 1996, but with the modification mentioned in sub-paragraph (2).
(2) The modification is that the reference to the collector in regulation 107(3) is to be read as including a reference to the Inland Revenue.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/schedule/1/paragraph/26 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-1/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.