# The Social Security (Contributions) (Amendment No. 5) Regulations 2003, Regulation 13: Amendment of the principal Regulations


In Part 10 (miscellaneous and supplemental)—
(a) in paragraph 1 for “2 to 16” substitute “2 to 17”; and
(b) 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).”.

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Source: https://www.legislation.gov.uk/uksi/2003/2085/regulation/13 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.