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interest in shares”, for the words from “sections” to the end substitute “ Chapter 2 of Part 7 of ITEPA 2003 as originally enacted M3; ”.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;”.
Marginal Citations
M1The definition of “business travel” was inserted by regulations 2 and 3 of S. I. 2002/307.
M2i.e. the Income Tax (Earnings and Pensions) Act 2003 (c. 1): see section 122(1) of the 1992 Act as amended by paragraph 199 of Schedule 6 to ITEPA 2003..
M3Chapter 2 of Part 7 of ITEPA 2003 was substituted by paragraph 3(1) of Schedule 22 to the Finance Act 2003 (c. 14).