The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the principal Regulations”) (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 (“PAYE income”).
Lifecycle
Department
Made
23 Nov 2015
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In force
14 Dec 2015
Enabling power
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970, section 133(1) of the Finance Act 1999and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003, and now exercisable by them.
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