The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2014
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 pay as you earn (“PAYE”) income.
Lifecycle
Department
Made
14 Apr 2014
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In force
06 May 2014
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003.
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