PART 1 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

20.  In Schedule A1 (real time returns)(1) for paragraph 21(b) substitute—

“(b) 16 to 23.99,

(ba) 24 to 29.99,”.

(1)

Schedule A1 was inserted by regulation 52 of S.I. 2012/822 and has been amended by regulation 37 of S.I. 2013/521.