The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022
The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”). The Regulations also amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (“the CIS Regulations”).
Lifecycle
Department
Made
04 Mar 2022
—
Comes into force
TBC
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 132 and 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(1) and (3) of the Finance Act 2004, and now exercisable by them.
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