Statutory Instruments

2006 No. 777

INCOME TAX

The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006

Made

15th March 2006

Laid before the House of Commons

16th March 2006

Coming into force

6th April 2006

The Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 684 of the Income Tax (Earnings and Pensions) Act 2003(1) and section 143(1) of, and Schedule 38 to, the Finance Act 2000(2), and now exercisable by them(3), make the following Regulations:

(1)

2003 c. 1. Section 684 was amended by section 145(1) of the Finance Act 2003 (c. 14).

(2)

2000 c. 17. Schedule 38 was amended by section 406(1) and paragraph 160 of Schedule 17 to the Communications Act 2003 (c. 21).

(3)

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 c. 11. Section 50 of that Act provides that insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.