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,”.