Amendment of the Income Tax (Pay as You Earn) Regulations 200313
1
Amend regulation 69 (due date and receipts for payment of tax) as follows.
2
In paragraph (3) for “the Social Security (Contributions) Regulations 2001” 6 substitute “the SSC Regulations”.
3
At the end of the regulation add—
4
In paragraph (1) “the tax period”, in relation to an amount of retrospective employment income, means the tax period immediately following the relevant time.