Amendment of the Income Tax (Pay As You Earn) Regulations 200322
In regulation 212—
a
for the heading substitute—
Modifications for electronic version of Form P46(Pen)
b
in paragraph (1), for “the statement required by regulation 55(3)(a) (pensioner’s retirement statement: Form P160)” substitute “Form P46(Pen)”; and
c
in paragraph (2)—
i
for “retirement statement” substitute “Form P46(Pen)”,
ii
in each of sub-paragraphs (i) and (l), omit “if known,”.