8 Amendment of Income Tax (Pay As You Earn) Regulations 2003
1 Regulation 78 (notice and certificate if tax may be unpaid) is amended as follows.
2 In paragraph (2)(b), for “the Inland Revenue” substitute “HMRC”.
3 In paragraph (3)(b), for “the Inland Revenue” substitute “HMRC”.
4 In paragraph (4)—
(a) for “The Inland Revenue” substitute “HMRC”;
(b) after the words “on consideration of the employer’s record of past payments” insert “whether of tax or of combined amounts”; and
(c) in sub-paragraph (a) after the words “the amount of tax” insert “or a combined amount”.
5 In paragraph (6)—
(a) in sub-paragraph (a)—
(i) after the words “the tax period specified in the notice is” insert “or includes”, and
(ii) after the words “ the full amount” insert “of tax”, and
(b) for each iteration of “the Inland Revenue” substitute “HMRC”.
6 In paragraph (7), for “the Inland Revenue” substitute “HMRC”.
7 In paragraph (8)—
(a) in the first line omit the words “of tax”;
(b) in sub-paragraph (a) after the words “an amount of tax” insert “or as including an amount of tax”; and
(c) in sub-paragraph (b)—
(i) for “the Inland Revenue” substitute “HMRC”, and
(ii) for the word “tax” substitute “amount”.
8 In paragraph (9)(b), for “the Inland Revenue” substitute “HMRC”.
9 In paragraph (10)—
(a) after the words “employer pays an amount” insert “of tax, whether separately or as part of a combined amount, which is”; and
(b) after the words “certified under this regulation” insert “and”.
10 In paragraph (11), after the words “set off the excess” insert “tax”.