The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 No. 668

PART 3 Communications

CHAPTER 5 Consequential amendments

Multiple PAYE schemes

16.  In regulation 99(2) (multiple PAYE schemes: election made for improper purpose ineffective)—

(a) in regulation (b) for “205” substitute “205A”,

(b) omit paragraph (c), and

(c) omit paragraph (b).