2003 c. 1. Section 684 was amended by paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) with the effect that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. Further relevant amendments were also made by section 145(1) and (2) of the Finance Act 2003 (c. 14), paragraph 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), paragraphs 2, 3(1), 3(2) and 7 of Schedule 58 to the Finance Act 2009 (c. 10) and section 225(1) and (2) of the Finance Act 2012 (c. 14). Section 688AA was inserted by paragraph 19 of Schedule 1 to the Finance Act 2020 (c. 14).

http://www.legislation.gov.uk/uksi/2020/1150/contents/madeThe Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020enKing's Printer of Acts of Parliament2020-10-26INCOME TAXThe Regulations which come into force on 6th April 2021 amend the Income (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“PAYE Regulations”).The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 20201Citation and commencement2Amendment of the Income Tax (Pay As You Earn) Regulations 20033In Part 4, after Chapter 4, insert the following Chapter—...

2020 No. 1150

Income Tax

The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020

Made22nd October 2020

Laid before the House of Commons26th October 2020

Coming into force6th April 2021

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 684(1), (2) and 688AA of the Income Tax (Earnings and Pensions) Act 2003.

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<ref href="http://www.legislation.gov.uk/id/ukpga/2003/1">2003 c. 1</ref>
. Section 684 was amended by paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">2005 (c. 11)</ref>
with the effect that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. Further relevant amendments were also made by section 145(1) and (2) of the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2003/14">2003 (c. 14)</ref>
, paragraph 117 of Schedule 4 to the Commissioners for Revenue and Customs Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">2005 (c. 11)</ref>
, paragraphs 2, 3(1), 3(2) and 7 of Schedule 58 to the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2009/10">2009 (c. 10)</ref>
and section 225(1) and (2) of the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/14">2012 (c. 14)</ref>
. Section 688AA was inserted by paragraph 19 of Schedule 1 to the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/14">2020 (c. 14)</ref>
.
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The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 684(1), (2) and 688AA of the Income Tax (Earnings and Pensions) Act 2003
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