Amendment of the Income Tax (Pay As You Earn) Regulations 2003
6. In regulation 185 (adjusting total net tax deducted for the purposes of sections 59A(1) and 59B(1) TMA)(1)—
(a)in the heading for “59A(1) and 59B(1)” substitute “59A(1), 59B(1) and 59BA(2)”;
(b)in paragraph (1)(a) omit “and”;
(c)in paragraph (1)(b) for “at source).” substitute “at source), and”;
(d)after paragraph (1)(b) insert—
“(c)the difference mentioned in section 59BA(2) of TMA (payments of income tax and capital gains tax: difference between tax contained in simple assessment and aggregate of payments on account or deducted at source).”;
(e)in paragraph (6) in the definition of “relevant tax year” after sub-paragraph (b) insert—
“(c)in relation to section 59BA(2) of TMA the tax year for which the simple assessment referred to in that subsection is made;”;
(f)in paragraph (6) in the definition of “the taxpayer” after “section 59B(1) of TMA” insert—
“or the person whose simple assessment is referred to in section 59BA(2) of TMA”.
Regulation 185(6) was amended by S.I. 2008/782.