Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This
adran has no associated
Memorandwm Esboniadol
8. After regulation 206 insert—
“Relevant annual return
206A.—(1) In this Chapter “relevant annual return” means the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).
(2) But relevant annual return does not include information supplied under special arrangements for the collection of tax made under regulation 141 (direct collection and special arrangements).”.