Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
11. In regulation 61K (modification of the general rule: making good)—
(a)in paragraph (2) after “cash equivalent” insert “, relevant amount or amount foregone in respect”, and
(b)in paragraph (3) after “cash equivalent” insert “, relevant amount or amount foregone in respect”.