PART 3Closure of the Simplified Deduction Scheme

Consequential amendments

6.  In regulation 2(1) (interpretation)(1)—

(a)in paragraph (b) of the definition of “deductions working sheet”, omit “regulations 34 and 35 (simplified deduction scheme), and”, and

(b)in paragraph (a) of the definition of “tax period”, omit “regulation 34 (simplified deduction scheme for personal employees) or”.