xmlns:atom="http://www.w3.org/2005/Atom"
7. In regulation 35(1)—
(a)in paragraph (1) substitute “regulation 40 of the PAYE Regulations, which contains a statement under regulation 50 of these Regulations” for “regulation 25 of the Income Tax Regulations (form P45), which contains a statement under regulation 50 of those Regulations”; and
(b)in paragraph (2)(b) substitute “regulation 40 of the PAYE Regulations” for “regulation 25 of the Income Tax Regulations”.
Regulation 35 was amended by S.I. 2002/2087.