The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 10 U.K.COMMUNICATIONS U.K.

CHAPTER 3 U.K. ELECTRONIC PAYMENT BY LARGE EMPLOYERS

Employer in default if specified payment not received by applicable due date U.K.

F1 201.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Regs. 200-202 omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 7