The Income Tax (Pay As You Earn) (Amendment) Regulations 2020
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.
Lifecycle
Department
Made
30 Jan 2020
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In force
06 Apr 2020
Enabling power
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 1999, section 136 of the Finance Act 2002, and section 684(1) and (2), and section 685(4) of the Income Tax (Earnings and Pensions) Act 2003, now exercisable by them, make the following Regulations:
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