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7. In regulation 35(1)—
(a)in paragraph (1) substitute “regulation 40 of the PAYE Regulations, which contains a statement under regulation 50 of these Regulations” for “regulation 25 of the Income Tax Regulations (form P45), which contains a statement under regulation 50 of those Regulations”; and
(b)in paragraph (2)(b) substitute “regulation 40 of the PAYE Regulations” for “regulation 25 of the Income Tax Regulations”.
Regulation 35 was amended by S.I. 2002/2087.
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