Introductory Text1.Citation and commencement2.Amendment of the Income Tax (Pay As You Earn) Regulations 20033.New employees (other than pensioners)4.Inspection and production of documents,etc5.In regulation 79(1) for “regulation 97” substitute “Schedule 36 to.6.For regulation 97 (inspection of employer’s PAYE records) substitute— Retention.7.In column 2 of the list of provisions in each.8.In column 2 of the list of provisions in regulation.9.Cars10.Reserve forces’ paySignatureExplanatory Note