The Income Tax (Pay As You Earn) Regulations 2003

Scope of Chapter 3 U.K.

[F1 54.   This Chapter applies (instead of Chapter 2) when a pension starts and either—

(a) the pensioner will be continuing in employment and will be receiving relevant pension payments in addition to relevant payments from their employer, or

(b) the pensioner will not be receiving relevant payments other than relevant pension payments.]

Textual Amendments

F1 Reg. 54 substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 12