The Income Tax (Pay As You Earn) (Amendment) Regulations 2008

Amendment of Income Tax (Pay As You Earn) Regulations 2003

3.  In regulation 2(1) (interpretation)—

(a) insert the following definitions in the appropriate places—

““combined amount” means an amount which includes tax due under these regulations and one or more of the following—

(a)

earnings-related contributions due under the SSC Regulations(1);

(b)

amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005(2);

(c)

payments of repayments of student loans due under the Student Loan Regulations;”;

““ITA” means the Income Tax Act 2007(3);”;

““Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2000(4) or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000(5);”;

(b) omit the definition of “starting rate”.

(1)

Regulation 2(1) of the Income Tax (Pay As You Earn) Regulations 2003 defines “the SSC Regulations” as meaning the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).

(2)

S.I. 2005/2045, amended by S.I. 2007/672 and 2008/740.

(3)

2007 c. 3.

(4)

S.I. 2000/944, amended by S.I. 2001/971, 2002/2087, 2002/2859, 2004/1175, 2004/2752, 2005/2690 and 2007/1683; there are other amending instruments but none is relevant.

(5)

S.R. (N.I.) 2000 No.121, amended by S.R. (N.I.) 2001 No. 162, 2003 No. 166, 2004 Nos. 444 and 478, 2006 Nos. 28 and 331 and 2007 No. 360; there are other amending instruments but none is relevant.