The Income Tax (Pay As You Earn) (Amendment) Regulations 2017
These Regulations make amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”)—
Lifecycle
Department
Made
15 Mar 2017
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In force
06 Apr 2017
Enabling power
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by section 59BA(7) of the Taxes Management Act 1970, section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003and sections 105(1) to (6), 106 and 111 of the Finance Act 2016 and now exercisable by them.
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