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.