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

4.  In regulation 7 (meaning of “code” etc)(1) after paragraph (2) insert—

“(2A) “S code” means a code which effects deductions of tax at the rates determined under section 6A of ITA.”.

(1)

Regulation 7 has been amended but the amendments are not relevant to these Regulations.