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The Income Tax (Pay As You Earn) (Amendment) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 521
- PART 5
- Regulation 17
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Form P46 where employer does not receive Form P45 and code not known
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17. In regulation 46(2) (Form P46 where employer does not receive Form P45 and code not known)(1)—
(a)in paragraph (a) of the first Statement A and paragraph (b) of the first Statement B, for “or incapacity benefit” substitute “, incapacity benefit or employment and support allowance”,
(b)in the second Statement A, for “more than 6 months” substitute “183 days or more”, and
(c)in the second Statement B, for “6 months” substitute “183 days”.
(1)
Regulation 46(2) has been amended by regulation 3(3) of S.I. 2005/2691 and regulation 3(3) of S.I. 2009/588.
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