- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2.Amendment of the Income Tax (Pay As You Earn) Regulations 2003
3.In regulation 61A (interpretation)— (a) before the definition of “authorised...
4.In regulation 61D (deduction and repayments of tax: general rule)...
5.In regulation 61E (method of calculating the cash equivalent of...
6.In regulation 61F (method of calculating the cash equivalent of...
7.In regulation 61G (method of calculating the cash equivalent of...
8.In paragraph (2) of regulation 61H (modification of the general...
9.In regulation 61I (modification of the general rule: in-year adjustments:...
10.In regulation 61J (modification of the general rule: in-year adjustments:...
11.In regulation 61K (modification of the general rule: making good)—...
12.In regulation 61LA (modification of the general rule: failure to...
13.In regulation 61M (information to specified employees) in paragraph (1)(b)...
14.In regulation 86 (information employer must provide for each employee)—...
15.In regulation 89 (annual return of other earnings: exclusion for...
16.In regulation 90 (quarterly return if a car becomes available...
17.For paragraph 22B of Schedule A1 (real time returns) substitute—...
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including:
The data on this page is available in the alternative data formats listed: