The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014
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. These Regulations also amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (“the CIS Regulations”) which make provision in relation to the construction industry scheme established by Chapter 3 of Part 3 of the Finance Act 2004 (c. 12).
Lifecycle
Department
Made
12 Mar 2014
—
Comes into force
TBC
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 113(1) of the Taxes Management Act 1970, section 133 of the Finance Act 1999, section 136 of the Finance Act 2002, section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003and section 73 of the Finance Act 2004, now exercisable by them, and by paragraph 6(8A)(a) and (8B) of Schedule 56 to the Finance Act 2009.
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