The Income Tax (Pay As You Earn) (Amendment) Regulations 2016
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 income.
Lifecycle
Department
Made
09 Mar 2016
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In force
06 Apr 2016
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 133 of Finance Act 1999and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003and now exercisable by them.
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