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”.