Correction Slip
These Regulations amend the Income Tax (Pay as You Earn) Regulations 2003 (S.I. 2003/2682) (“the principal Regulations”) which make provision for the assessment, charge, collection and recovery of income tax in respect of all pay as you earn (“PAYE”) income.
Lifecycle
Department
Made
14 Mar 2013
—
Comes into force
TBC
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 59A(10), 59B(8), 98A and 113(1) of the Taxes Management Act 1970, section 133 of the Finance Act 1999, section 136 of the Finance Act 2002and section 684 of the Income Tax (Earnings and Pensions) Act 2003and now exercisable by them.
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