Amendment of the Income Tax (Pay As You Earn) Regulations 200313
In regulation 113 (variation of PSA)—
a
in paragraph (1) for “The Inland Revenue” substitute “HMRC”,
b
in paragraph (2) for “the Inland Revenue” substitute “HMRC”,
c
in paragraph (3)—
i
after “end of the” insert “first tax year to which the variation relates”, and
ii
omit “tax year to which it relates”.
d
after paragraph (3) insert—
4
In paragraph (2) “in writing” includes electronic communications and “signed” includes electronic signatures.