Amendment of the Income Tax (Pay As You Earn) Regulations 200316.

In regulation 90 (quarterly return if a car becomes available or unavailable (form P46 (Car))—

(a)

in paragraph (1) for the words “section” to “treats” substitute “section 120 (benefit of car treated as earnings) or 120A (benefit of a car treated as earnings: optional remuneration arrangements) of ITEPA treat”, and

(b)

for the words in paragraph (3)(d) substitute “any provisional sum as calculated pursuant to section 121A(1) of ITEPA,”.