The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the Principal Regulations”) to require specified employment intermediaries to provide specified information to Her Majesty’s Revenue and Custom (“HMRC”) and to keep and preserve specified information and documents.
Lifecycle
Department
Made
09 Feb 2015
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In force
06 Apr 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970, section 136 of the Finance Act 2002and now exercisable by themand section 716B of the Income Tax (Earnings and Pensions) Act 2003.
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