Amendment of the Income Tax (Pay As You Earn) Regulations 200315
In regulation 116 (interest on overpaid tax)—
a
in paragraph (1) for “the tax year” substitute “a tax year”, and
b
in paragraph (2) (a) after “due date” insert “for a tax year”.
In regulation 116 (interest on overpaid tax)—
in paragraph (1) for “the tax year” substitute “a tax year”, and
in paragraph (2) (a) after “due date” insert “for a tax year”.