3.

In regulation 1(2) (interpretation)—

(a)

after the definition of “apportionment” insert—

““approved method of electronic communications” in relation to the delivery of information or the making of a payment in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Board, for the delivery of information of that kind or the making of a payment of that kind under that provision;”

(b)

for the definition of “business travel”M1 substitute—

““business travel” has the meaning given in section 236(1) of ITEPA 2003 M2;”;

(c)

for the definition of “cash voucher” substitute—

““cash voucher” has the meaning given to it in section 75 of ITEPA 2003;”;

(d)

in the definition of “conditional interest in shares”, for the words from “sections” to the end substitute “ Chapter 2 of Part 7 of ITEPA 2003 as originally enacted M3; ”.

(e)

omit the definitions of “income tax month” and “month”;

(f)

for the definition of “non-cash voucher” substitute—

““non-cash voucher” has the meaning given to it in section 84 of ITEPA 2003;”;

(g)

after the definition of “non-contracted out rate” insert—

““official computer system” means a computer system maintained by or on behalf of the Board;

“the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003 M4;”;

(h)

omit the definition of “Schedule E”; and

(i)

after the definition of “the Taxes Act” insert—

““tax month” has the meaning given in paragraph 1(2) of Schedule 4;”.