The Income Tax (Pay As You Earn) (Amendment) Regulations 2018

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

This section has no associated Explanatory Memorandum

19.  In regulation 133C(1) (determination of rate of deduction)—

(a)in paragraphs (1) and (2) omit “marginal”, and

(b)in paragraph (2)(b) for “the basic rate” substitute “20%”.