The Income Tax (Pay As You Earn) (Amendment No. 4) 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 all pay as you earn (“PAYE”) income.
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Lifecycle
Department
Made
06 Oct 2014
—
Comes into force
TBC
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations 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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