The Income Tax (Employments) (Amendment) Regulations 2003
1Citation and commencement
2Amendment of the Income Tax (Employments) Regulations 1993
3(1) Amend regulation 2D as follows. (2) In paragraphs (1)...
4(1) Amend regulation 3 as follows. (2) In paragraph (1)...
5At the end of regulation 40(1) add “or, where payment...
6In regulation 41(1) after “income tax quarter” insert “or, where...
7After regulation 42 insert— Mandatory electronic payment (1) A large employer to whom an e-payment notice has...
8After regulation 46ZB insert— Mandatory use of electronic communications (1) Specified persons are required to— (a) transmit the specified...
9In regulation 47(1) after “14 days” insert “, or 17...
10In regulation 48(1) after “14 days” insert “, or 17...
11(1) Amend regulation 51 as follows. (2) In paragraph (1)...

2003 No. 2494

INCOME TAX

The Income Tax (Employments) (Amendment) Regulations 2003

Made

Laid before the House of Commons

Coming into force

The Commissioners of Inland Revenue in exercise of the powers conferred upon them by section 684 of the Income Tax (Earnings and Pensions) Act 20031 as extended by section 136 of the Finance Act 20022 and section 205 of the Finance Act 20033 hereby make the following Regulations: