Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
7. In regulation 105 (Inland Revenue and employer may make PSA)—
(a)in the heading for “Inland Revenue” substitute “HMRC”,
(b)in paragraph (1)—
(i)for “The Inland Revenue” substitute “HMRC”, and
(ii)after “for a tax year” insert “and for any subsequent tax years.”,
(c)in paragraph (2)(a) for the words “the Board of Inland Revenue” substitute “HMRC”, and
(d)after paragraph (3) insert—
“(4) A PSA will continue to have effect until cancelled.”.