Amendment of Income Tax (Pay As You Earn) Regulations 20033.
In regulation 2(1) (interpretation)—
(a)
insert the following definitions in the appropriate places—
““combined amount” means an amount which includes tax due under these regulations and one or more of the following—
(a)
earnings-related contributions due under the SSC Regulations3;(b)
amounts due under the Income Tax (Construction Industry Scheme) Regulations 20054;(c)
payments of repayments of student loans due under the Student Loan Regulations;”;
““ITA” means the Income Tax Act 20075;”;
(b)
omit the definition of “starting rate”.