The Income Tax (Pay As You Earn) (Amendment) 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
05 Jan 2015
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In force
29 Jan 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 133 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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