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The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014
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- UK Statutory Instruments
- 2014 No. 472
- PART 1
- Regulation 14
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14. In regulation 144(1) (direct collection: payment), in paragraph (1) for the definition of “the current total tax” substitute—
““the current total tax” means the amount required to be recorded at paragraph 17 of Schedule A1 (real time returns)(1) in the most recent return which the employee is required to make in the tax year, or where the employee is required to make a return under regulation 67EA(3) (failure to make a return under regulation 67B)(2), the amount required to be recorded at paragraph 17 of Schedule A1 for the tax year to which that return relates;”.
(1)
Schedule A1 was inserted by regulation 52 of S.I. 2012/822 and amended by regulation 37 of S.I. 2013/521.
(2)
Regulation 67EA was inserted by regulation 23 of S.I. 2013/521.
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