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The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017
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- 2017 No. 1263
- Regulation 9
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Amendment of the Income Tax (Pay As You Earn) Regulations 2003
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9. In regulation 61I (modification of the general rule: in-year adjustments: change to the benefit during the year with effect from the date of the change)—
(a)in paragraph (1) after “cash equivalent” insert “, relevant amount or amount foregone in respect”, and
(b)in paragraph (2) Step 1—
(i)after the first occurrence of “cash equivalent” insert “, relevant amount or amount foregone in respect”,
(ii)in Step 1(a) for the words “cash equivalent” to “of ITEPA” substitute “cash equivalent, relevant amount or amount foregone in respect of the specified benefit that has been provided in the tax year, in accordance with section 87, 87A, 94, 94A, 121, 121A, 149A, 150, 154A, 155, 160A, 161, 203 or 203A of ITEPA”,
(iii)in Step 1(b) after “cash equivalent” insert “, relevant amount or amount foregone in respect”, and
(iv)in Step 3 after “cash equivalent” insert “, relevant amount or amount foregone in respect”.
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