Amendment of the Income Tax (Pay As You Earn) Regulations 200310
In regulation 61J (modification of the general rule: in-year adjustments: change to the benefit during the year with effect from the start of tax year and other changes)—
a
in paragraph (1) after each occurrence of “cash equivalent” insert “, relevant amount or amount foregone in respect”,
b
in paragraph (3) after each occurrence of “cash equivalent” insert “, relevant amount or amount foregone”, and
c
in paragraph (4) after “cash equivalent” insert “, relevant amount or amount foregone in respect”.