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

11.—(1) Regulation 84 (recovery of tax and interest) is amended as follows.

(2) In paragraph (2), after the words “the recovery of the unpaid amount” insert “or combined amount and any interest on it”.

(3) In paragraph (3), in paragraph (a) in column 2 of the second item in Table 4 (period relating to regulations 77(6), 78(8) and 82(2)) after the words “the date on which the unpaid amount” insert “or combined amount and any interest on it”.

(4) In paragraph (4), after the words “the unpaid amount” insert “or combined amount and any interest on it”.

(5) In paragraph (5), after the words “The unpaid amount” insert “or combined amount and any interest on it”.