- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/08/2009)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 06/04/2010
Point in time view as at 13/08/2009. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 184B.
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184B.—(1) The following regulations apply to payments of employment and support allowance made to a claimant with the modifications mentioned in paragraphs (2) to (4)—
regulation 2 | interpretation |
regulation 14 | matters relevant to determination of code |
regulation 15 | flat rate codes |
regulation 16 | continued application of employee’s code |
regulation 17 | notice to employee of code |
regulation 18 | objections and appeals against employee’s code |
regulation 19 | amendment of code |
regulation 20 | notice to employer of amended code |
regulation 21 | deduction and repayment of tax by reference to employee’s code |
regulation 97 | [F2retention by employer of PAYE records] |
regulation 98 | multiple PAYE schemes |
regulation 102 | succession to a business etc |
regulation 185 | adjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA |
[F3regulation 205A | mandatory use of electronic communication for delivering specified information |
regulation 205B | general provisions relating to this Chapter |
regulation 206 | employers and specified employers |
regulation 207 | specified information |
regulation 208 | e-filing notice and appeals |
regulation 209 | standards of accuracy and completeness |
regulation 210 | penalty for failing to deliver relevant annual returns and specified information |
regulation 210B | penalty: form P45 (Part 1 or Part 3), P46 or P46(Pen) |
regulation 210C | appeals and interest ] |
regulation 211 | how information must or may be delivered by employers |
regulation 214 | how information must be provided by employees |
regulation 216 | service by post. |
(2) In the application of those regulations, the expressions listed in column 1 of Table 7A have the meanings shown in column 2 of the table.
1. Expression | 2. Meaning for purposes of this Chapter |
---|---|
Employee [F4Employer, specified employer] Employment Relevant payments | claimant Department award taxable employment and support allowance |
(3) In the application of regulations 20 (notice to employer of amended code) and 21 (deduction and repayment of tax by reference to employee’s code), any reference to the deduction or repayment of tax shall be read as a reference to the tax calculation which the Department is required to make at the end of the tax year or on the cessation of an award (by virtue of regulation 184I(2)(a) and 184K(2).
(4) In the application of regulation 207 (specified information) the reference to specified information shall be read as including references to—
(a)the return and accompanying information required by regulations 184G (return in respect of all claimants to taxable employment and support allowance) and 184J (annual return),
(b)Part 1 of Form P45ESA, and
(c)the information required under regulation 184E(9).]
Textual Amendments
F1Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3
F2Words in reg. 184B substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 7
F3Words in reg. 184B(1) substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 3(a)
F4Words in reg. 184B(2) Table 7A substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 3(b)
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