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The Income Tax (Pay As You Earn) (Amendment) Regulations 2018

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Amendment of the Income Tax (Pay As You Earn) Regulations 2003

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19.  In regulation 133C(1) (determination of rate of deduction)—

(a)in paragraphs (1) and (2) omit “marginal”, and

(b)in paragraph (2)(b) for “the basic rate” substitute “20%”.

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