# The Working Tax Credit (Payment by Employers) (Amendment) Regulations 2003, Regulation 4: Amendments to the principal Regulations


In regulation 2 (interpretation)—
(a) omit the definition of “emoluments”;
(b) in the definition of “pay period” for “emoluments are” substitute “PAYE income is”;
(c) after the definition of “pay period” insert the following definition—
““PAYE income” has the meaning given by section 683 of the Income Tax (Earnings and Pensions) Act 2003;”.

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Source: https://www.legislation.gov.uk/uksi/2003/715/regulation/4 (the official version)
Page: https://openlegislation.uk/working-tax-credit-payment-by-employers-amendment-regulations-2003/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.