The Income Tax (Pay As You Earn) (Amendment) Regulations 2021
The Regulations, which come into force on 6th April 2021, amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).
Lifecycle
Department
Made
05 Mar 2021
—
In force
06 Apr 2021
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003.
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