113.—(1) [F1HMRC] and the employer may, by agreement and consistently with the provisions of this Part, vary the terms of a PSA entered into by them.
(2) The agreement must be—
(a)in writing, and
(b)signed and dated by the employer and by [F2HMRC].
(3) The last date for variation of a PSA is 6th July following the end of the [F3first tax year to which the variation relates] F4....
[F5(4) In paragraph (2) “in writing” includes electronic communications and “signed” includes electronic signatures.]
Textual Amendments
F1Word in reg. 113(1) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(a)
F2Word in reg. 113(2) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(b)
F3Words in reg. 113(3) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(c)(i)
F4Words in reg. 113(3) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(c)(ii)
F5Reg. 113(4) inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 13(d)
Commencement Information