The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2018 No. 1327

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

4.  In regulation 7 (meaning of “code” etc)(1) after paragraph (2A) insert—

“(2B) “C code” means a code which effects deductions of tax at the rates calculated under section 6B of ITA.”.

(1)

Paragraph 2A was inserted into regulation 7 of the principal Regulations by regulation 2(3) of S.I. 2017/414.