The Income Tax (Pay As You Earn) Regulations 2003

[F1 Interpretation of regulations 84A to 114C U.K.

84D.   In regulations 84A to 84C—

“oil field licensee” means the holder of a licence under Part 1 of the Petroleum Act 1998 in respect of the area in which the duties of the continental shelf worker’s employment are performed;

“UKCS continental shelf workers certificate” means a certificate issued under regulation 84A.]

Textual Amendments

F1 Regs. 84A-84D and cross-heading inserted (6.4.2014) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2014 (S.I. 2014/474), regs. 1, 2(2)