The Income Tax (Pay As You Earn) (Amendment) Regulations 2013

Certificates under regulation 75A: excess payments

This section has no associated Explanatory Memorandum

31.  In regulation 75B (certificates under regulation 75A: excess payments)(1)—

(a)in the heading for “regulations” substitute “regulation”, and

(b)after “67G” insert “, as adjusted by regulation 67H(2) where appropriate,”.

(1)

Regulation 75B was inserted by regulation 35 of S.I. 2012/822.