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Amendment of the Income Tax (Pay As You Earn) Regulations 2003

15.  In regulation 58(1)—

(a)for the heading substitute—

Information (Form P46(Pen)) and procedure if code not known: UK residents;

(b)in paragraph (3), for “Form P46” substitute “Form P46(Pen)”.

(1)

Regulation 58 was amended by regulation 8 of S.I. 2005/2691.