The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 No. 822

PART 4 Other amendments

Interpretation and related matters

63.  In regulation 70(3) (quarterly tax periods), in the definition of “L”—

(a) for “39(1)” substitute “54(1) or, in Northern Ireland, 49(1)”, and

(b) in sub-paragraph (a), for “that regulation” substitute “those regulations”.