The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 No. 521

PART 5 Real Time Information

Succession to a business: trade disputes

35.  In regulation 104(4) (succession to a business: trade disputes)(1) after “67G(3)(b)” insert “, as adjusted by regulation 67H(2) where appropriate,”.

(1)

Regulation 104(4) has been amended by regulation 44 of S.I. 2012/822.