Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003)8 is amended as follows.

In paragraph 1(2) (interpretation) in the definition of “deductions working sheet” omit from “or under” to the end.

In paragraph 6(1)(a) (deduction of earnings related contributions) omit “, or in the case of an employee to whom regulation 35 of the PAYE Regulations (simplified deduction scheme) applies, maintain”.

In paragraph 26(4) (retention by employer of contribution and election records) omit “(other than deductions working sheets issued under regulation 35 of the PAYE Regulations (simplified deduction schemes: records))9)”.

In paragraph 29O omit sub-paragraph (1)(c) (employers) (but not the “and” after it).