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3. In regulation 27 –
(a)the following definition shall be inserted as the first definition –
““the 2003 Act” means the Income Tax (Earnings and Pensions) Act 2003(1);”
(b)the definition of “the Income Tax Regulations” shall be omitted; and
(c)at the end there shall be inserted –
““the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003(2).”.
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