http://www.legislation.gov.uk/uksi/2012/822/regulation/67/madeThe Income Tax (Pay As You Earn) (Amendment) Regulations 2012Income taxTaxenKing's Printer of Acts of Parliament2016-08-31INCOME TAXThese Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the 2003 Regulations”).The Income Tax (Pay As You Earn) (Amendment) Regulations 2012reg. 53(c)(xia)The Income Tax (Pay As You Earn) (Amendment) Regulations 2013reg. 39reg. 1(2)PART 4Other amendmentsCommonwealth citizens67In regulation 47(1) omit the words “or being a Commonwealth citizen”.