The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2016
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) which make provision for the assessment, charge, collection and recovery of income tax in respect of pay as you earn income.
Lifecycle
Department
Made
13 Jul 2016
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In force
08 Aug 2016
Enabling power
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003and now exercisable by them.
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