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