13 Amendment of the principal Regulations
In Part 10 (miscellaneous and supplemental)—
(a) in paragraph 1 for “2 to 16” substitute “2 to 17”; and
(b) at the end add—

“17 Payment of PAYE tax in respect of notional payment
A payment by way of income tax for which the employer is required to account to the Board under section 710(1) of ITEPA 2003 (notional payments: accounting for tax).”

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Part 10 was amended by S.I. 2001/2412 and 2002/2924.