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

10.  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”.