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2.Amendment of the Income Tax (Pay as You Earn) Regulations 2003
3.In regulation 2 (interpretation) at the appropriate points in the...
4.After regulation 36 insert— Income subject to retrospective tax provision...
5.In regulation 37 (PAYE income paid after employment ceased), after...
6.After regulation 37 insert— Income paid after cessation of employment...
7.After regulation 50 insert— Procedure in cases of retrospective earnings:...
8.(1) Amend regulation 62 (deductions in respect of notional payments)...
9.(1) Amend regulation 66 (deductions working sheets) as follows.
10.After regulation 66 insert— Deduction working sheets: retrospective employment income...
11.After regulation 67 insert— Revised information to employees about payments...
12.(1) Amend regulation 68 (periodic payments to and recoveries from...
13.(1) Amend regulation 69 (due date and receipts for payment...
14.(1) Amend regulation 70 (quarterly tax periods) as follows.
15.After regulation 73 (annual returns of relevant payments liable to...
16.(1) Amend regulation 82 (interest on tax overdue) as follows....
17.(1) Amend regulation 199 (large employers required to make specified...
18.(1) Amend regulation 205 (mandatory use of electronic communications) as...
19.In regulation 211 (how information must or may be delivered...
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