介绍性文本1.引用和开始2.所得税（按收入支付）条例20033的修正案。在条例61A（解释）—（a）在条例61D（税收的扣除和偿还:一般规则）中“授权”的定义之前。5.在条例61E（计算条例61F.6的现金等价物的方法）中（第61G条第7款现金等价物的计算方法（第61H条第（2）款第8款现金等价物的计算方法）（对第61I条（一般规则的修改:年内调整）第9条总则的修改:第61J条（一般规则的修改:年内调整）:第11条）61K（一般规则的修改:弥补）—.12.第61LA条（一般规则的修改:未遵守第61M条（向特定雇员提供的信息）第（1）（b）款的第13.第14.第86条（雇主必须为每个雇员提供的信息）—.15.第89条（其他收入的年度回报:除外）对于第90条（如果车辆可用，则按季度返回）中的第16条，对于附表A1（实时返回）中的第22B段，替换为-.签名解释性注释

Introductory Text1.Citation and commencement2.Amendment of the Income Tax (Pay As You Earn) Regulations 20033.In regulation 61A (interpretation)— (a) before the definition of “authorised.4.In regulation 61D (deduction and repayments of tax: general rule).5.In regulation 61E (method of calculating the cash equivalent of.6.In regulation 61F (method of calculating the cash equivalent of.7.In regulation 61G (method of calculating the cash equivalent of.8.In paragraph (2) of regulation 61H (modification of the general.9.In regulation 61I (modification of the general rule: in-year adjustments:.10.In regulation 61J (modification of the general rule: in-year adjustments:.11.In regulation 61K (modification of the general rule: making good)—.12.In regulation 61LA (modification of the general rule: failure to.13.In regulation 61M (information to specified employees) in paragraph (1)(b).14.In regulation 86 (information employer must provide for each employee)—.15.In regulation 89 (annual return of other earnings: exclusion for.16.In regulation 90 (quarterly return if a car becomes available.17.For paragraph 22B of Schedule A1 (real time returns) substitute—.SignatureExplanatory Note