The Income Tax (Pay As You Earn) (Amendment) Regulations 2011

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

3.  In regulation 2 (interpretation)—

(a) after the definition of “additional pay” insert—

““additional rate” in relation to the charging of income tax for any tax year, means the rate of income tax determined under section 6(2) of ITA;”

(b) for the definition of “notice” substitute—

““notice” means as follows and “notify” must be read accordingly—

(a)

notice in writing, or in a form authorised (in relation to the case in question) by directions under section 118 of the Finance Act 1998 (which allows certain claims etc to be made by telephone)

(b)

for the purpose of regulation 19 (Amendment of code), notice in writing or by telephone;”.”