介绍性文本1.引用和开始2.所得税（按收入支付）条例20033的修订。在条例2（1）（解释）中—（a）在条例7（代码等的含义）的第4.5条中插入以下定义-5.在条例70（季度纳税期）的第（4）条中，省略第72D条（上诉:补充规定）第（1）款中的第6条，for.7.在第72D条-第72F条适用的条件后插入（1）第72F条适用于以下情况:（a）雇员已收到第8条（1）第78条（通知和证明，如税款可能是第9条）第80条（未缴税款的确定和对第10条的上诉）第82条（逾期税款的利息）第11条（1）第84条（收回税收和利息）在第108条第（2）款（应纳税额的计算）中进行了修订。第133D条第（1）款（社会保障养老金总额14）在第188条第（6）款第（15）款“方向税”的定义中进行了修订。第16条（1）在第218条（到期金额的证明）中进行了修订修订为附表1第21（3）段中的第17条（逾期税款利息:。签字解释性说明

Introductory Text1.Citation and commencement2.Amendment of Income Tax (Pay As You Earn) Regulations 20033.In regulation 2(1) (interpretation)— (a) insert the following definitions in.4.In regulation 7 (meaning of “code” etc)—5.In paragraph (4) of regulation 70 (quarterly tax periods), omit.6.In paragraph (1) of regulation 72D (appeals: supplementary provisions), for.7.Insert after regulation 72D— Conditions where regulation 72F applies (1) Regulation 72F applies where— (a) an employee has received.8.(1) Regulation 78 (notice and certificate if tax may be.9.In regulation 80 (determination of unpaid tax and appeal against.10.In regulation 82 (interest on tax overdue)—11.(1) Regulation 84 (recovery of tax and interest) is amended.12.In paragraph (2) of regulation 108 (calculation of tax payable.13.In paragraph (1) of regulation 133D (social security pension lump.14.In the definition of “direction tax” in paragraph (6) of.15.In regulation 188 (assessments other than self-assessments)—16.(1) Regulation 218 (certificate that sum due) is amended as.17.In paragraph 21(3) of Schedule 1 (interest on tax overdue:.SignatureExplanatory Note