Regulation 13 Amendment of the principal Regulations

in paragraph 1 for “2 to 16” substitute “2 to 17”; and

at the end add—

“Payment of PAYE tax in respect of notional payment

17.

A payment by way of income tax for which the employer is required to account to the Board under section 710(1) of ITEPA 2003 (notional payments: accounting for tax).”.