# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 5: Continuity of the law

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

Any reference (express or implied) in these Regulations to relevant payments, relevant payments exceeding the PAYE threshold or similar concepts created by these Regulations is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding concept of the revoked Regulations had effect, a reference to the concept of the revoked Regulations.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.