Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
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.