The Income Tax (Pay As You Earn) Regulations 2003

1. Introductory Text

2. PART 1 INTRODUCTION

   1. Citation and commencement

      1. 1. Citation and commencement

   2. Interpretation

      1. 2. Interpretation

      2. 2A. Real Time Information employers

      3. 2B. Real Time Information pension payers

      4. 3. Net PAYE income

      5. 4. Relevant payments

      6. 5. Excluded business expenses

      7. 6. Relevant pension payments

      8. 7. Meaning of “code” etc

      9. 8. Employee’s code

      10. 9. PAYE threshold

   3. Application to payers and payees

      1. 10. Application to agencies and agency workers

      2. 11. Application to pension payers and pensioners

      3. 12. Application to other payers and payees

3. PART 2 CODES

   1. Determination of code

      1. 13. Determination of code by Inland Revenue

      2. 14. Matters relevant to determination of code

      3. 14A. Determination of code in respect of recovery of relevant debts

      4. 15. Flat rate codes

      5. 16. Continued application of employee’s code

      6. 17. Notice to employee of code

   2. Appeals and amendment

      1. 18. Objections and appeals against employee’s code

      2. 19. Amendment of code

      3. 20. Notice to employer of amended code

4. PART 3 DEDUCTION AND REPAYMENT OF TAX

   1. CHAPTER 1 DEDUCTION AND REPAYMENT

      1. Deduction and repayment by reference to employee’s code

         1. 21. Deduction and repayment of tax by reference to employee’s code

      2. The cumulative basis

         1. 22. The cumulative basis

         2. 23. Cumulative basis: deduction and repayment

         3. 24. Cumulative basis: employee not paid weekly or monthly

         4. 25. Cumulative basis: subsidiary PAYE income of employee paid weekly or at greater intervals

      3. The non-cumulative basis

         1. 26. The non-cumulative basis

         2. 27. Non-cumulative basis: general rule for deductions

         3. 28. Non-cumulative basis: modification of general rule

         4. 29. Non-cumulative basis: aggregation of payments

         5. 30. Non-cumulative basis: employee not paid weekly or monthly

         6. 31. Payments in short payment periods

      4. Higher rate, additional rate and nil tax codes

         1. 32. Higher rate code: deductions

         2. 32A. Additional rate code: deductions

         3. 33. Nil tax code: no deductions or repayments

      5. Simplified deduction scheme

         1. 34. Simplified deduction scheme for personal employees

         2. 35. Simplified deduction schemes: records

      6. Cessation of employment

         1. 36. Cessation of employment: Form P45

         2. 36A. Income subject to retrospective tax provision — information to employee

         3. 37. PAYE income paid after employment ceased

         4. 37A. Income paid after cessation of employment subsequently becoming subject to PAYE

         5. 38. Death of employee

         6. 39. Death of pensioner

      7. Employee’s duty to provide Form P45

         1. 40. Duty of employee to give new employer Form P45

         2. 40A. Duty of employee to assist with completion of new employee fields in returns under regulations 67B and 67D

   2. CHAPTER 2 NEW EMPLOYEES (OTHER THAN PENSIONERS): FORMS P45 AND P46

      1. 41. Scope of Chapter 2

      2. 42. Procedure if employer receives Form P45

      3. 43. Form P45 for current tax year

      4. 44. Form P45 for previous tax year: employment starting on or before 24th May

      5. 45. Other Forms P45

      6. 45A. Application of regulations 46 to 49E: Real Time Information employers and non-Real Time Information employers

      7. 46. Form P46 where employer does not receive Form P45 and code not known

      8. 47. Procedure in Form P46 cases: (a) seconded expatriate is national of EEA state or Commonwealth citizen, or (b) employee is not seconded expatriate and Statement A applies

      9. 48. Procedure in Form P46 cases: (a) Statement B applies (not seconded expatriate), or (b) Statement B or C applies (seconded expatriate)

      10. 49. Procedure in Form P46 cases: (a) Statement C applies (not seconded expatriate), or (b) Statement A applies (seconded expatriate)...

      11. 49A. Procedure where employee fails to assist with completion of new employee fields in returns under regulations 67B and 67D

      12. 49B. Procedure where no Form P45 and code not known: application of regulations 49C to 49E

      13. 49C. Procedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(a) of Schedule A1 applies; or (b) seconded expatriate is national of EEA state

      14. 49D. Procedure where no Form P45 and: (a) employee is not a seconded expatriate and paragraph 41(b) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(b) or 43(c) of Schedule A1 applies

      15. 49E. Procedure where no Form P45 and: (a) employee is a not seconded expatriate and paragraph 41(c) of Schedule A1 applies; or (b) employee is a seconded expatriate and paragraph 43(a) of Schedule A1 applies

      16. 50. No Form P45: code treated as issued by HMRC

      17. 50A. Procedure in cases of retrospective earnings: code treated as issued by HMRC

      18. 51. Late presentation of Form P45

      19. 52. Late presentation of Form P45: employer’s duties

      20. 53. No Form P45: subsequent procedure on issue of employee’s code

   3. CHAPTER 3 NEW PENSIONERS: FORMS P45 AND P46(PEN)

      1. 54. Scope of Chapter 3

      2. 54ZA. Application of this Chapter to Real Time Information pension payers

      3. 54A. Relevant pension payments and relevant payments being received by a pensioner

      4. 54B. Procedure in regulation 54A cases: code treated as issued by HMRC

      5. 55. PAYE pension income paid by former employer

      6. 56. PAYE pension income paid by other pension payer

      7. 57. Information to be provided in Form P46(Pen) if code not known: non UK residents

      8. 58. Procedure if no Form P45 and code not known: UK pensioners

      9. 59. UK resident pensioner’s code treated as issued by Inland Revenue

      10. 60. Late presentation of Form P45

      11. 61. Subsequent procedure on issue of UK resident pensioner’s code

   4. CHAPTER 4 MISCELLANEOUS

      1. 62. Deductions in respect of notional payments

      2. 63. Repayment during unpaid leave

      3. 64. Trade disputes

      4. 65. Repayment if no longer employed

      5. 66. Deductions working sheets

      6. 66A. Deduction working sheets: retrospective employment income in closed tax year

      7. 67. Information to employees about payments and tax deducted (Form P60)

      8. 67A. Revised information to employees about payments and tax deducted (Form P 60)

5. PART 4 PAYMENTS, RETURNS AND INFORMATION

   1. CHAPTER 1 PAYMENT OF TAX AND ASSOCIATED RETURNS

      1. Real time returns

         1. 67B. Real time returns of information about relevant payments

         2. 67C. Modification of the requirements of regulation 67B: notional payments

         3. 67D. Exceptions to regulation 67B

         4. 67E. Returns under regulations 67B and 67D: amendments

         5. 67F. Additional information about payments

      2. Payment and recovery of tax by employer

         1. 67G. Payments to and recoveries from HMRC for each tax period by Real Time Information employers

         2. 67H. Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under regulation 67E(6)

      3. ...

         1. 68. Periodic payments to and recoveries from HMRC: non-Real Time Information employers

         2. 69. Due date and receipts for payment of tax

         3. 70. Quarterly tax periods

         4. 71. Modification of regulations 67G and 68 in case of trade dispute

         5. 72. Recovery from employee of tax not deducted by employer

         6. 72A. Employer’s request for a direction and appeal against refusal

         7. 72B. Employee’s appeal against a direction notice where condition A is met

         8. 72C. Employee’s appeal against a direction notice where condition B is met

         9. 72D. Appeals: supplementary provisions

         10. 72E. Conditions where regulation 72F applies

         11. 72F. Recovery from employee of tax that has been self-assessed etc.

         12. 72G. Employee’s appeal against a direction notice

      4. Annual returns of relevant payments and tax

         1. 72H. Application of regulations 73 to 75

         2. 73. Annual return of relevant payments liable to deduction of tax (Forms P35 and P14)

         3. 73A. Amended returns of relevant payments and tax (Forms P14 and P35(RL))

         4. 74. Annual return of relevant payments not liable to deduction of tax (Form P38A)

         5. 75. Additional return in case of trade dispute

      5. Failure to account for deductible tax

         1. 75A. Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made, etc

         2. 75B. Certificates under regulations 75A: excess payments

         3. 76. Certificate if tax in regulation 73 return is unpaid

         4. 77. Return and certificate if tax may be unpaid : amounts due under regulation 68

         5. 78. Notice and certificate if tax may be unpaid : amounts due under regulation 68

         6. 79. Certificate after inspection of PAYE records

         7. 80. Determination of unpaid tax and appeal against determination

         8. 81. Employee liability if tax unpaid after regulation 80 determination

         9. 81A. Employee’s appeal against direction notice

      6. Interest

         1. 82. Interest on tax overdue

         2. 83. Interest on tax overpaid

      7. Recovery

         1. 84. Recovery of tax and interest

   2. CHAPTER 2 OTHER RETURNS AND INFORMATION

      1. Returns involving PAYE income other than payments

         1. 85. Employers: annual return of other earnings (Forms P11D and P9D)

         2. 86. Information employer must provide for each employee

         3. 87. Information employer must also provide for benefits code employees

         4. 88. Annual return of other earnings: amounts

         5. 89. Annual return of other earnings: exclusion for notional payments

         6. 90. Quarterly return if a car becomes available or unavailable (Form P46 (Car))

         7. 91. Termination awards: information to be provided

         8. 92. Termination awards: return if award changes

         9. 93. Termination awards: return if more than one employer

      2. Information to be given to employees

         1. 94. Employers: information to employees of other earnings (Forms P11D and P9D)

         2. 95. Third parties: information to employees of other earnings

         3. 96. Termination awards: information to employees

   3. CHAPTER 3 PAYE RECORDS

      1. 97. Retention by employer of PAYE records

   4. CHAPTER 4 DEBTS OF MANAGED SERVICE COMPANIES

      1. 97A. Interpretation of Chapter 4

      2. 97B. Relevant PAYE debts of managed service companies

      3. 97C. Transfer of debt of managed service company

      4. 97D. Time limits for issue of transfer notices

      5. 97E. Contents of transfer notice

      6. 97F. Payment of the specified amount

      7. 97G. Appeals

      8. 97H. Procedure on appeals

      9. 97J. Withdrawal of transfer notices

      10. 97K. Application of Part 6 of TMA

      11. 97L. Repayment of surplus amounts

6. PART 4A Security for payment of PAYE

   1. 97M. Interpretation

   2. 97N. Requirement for security

   3. 97O. Employers

   4. 97P. Persons from whom security can be required

   5. 97Q. Notice of requirement

   6. 97R. Date on which security is due

   7. 97S. Application for reduction in the value of security held

   8. 97T. Outcome of application for reduction in the value of security held

   9. 97U. Outcome of application for reduction in the value of security held: further provision

   10. 97V. Appeals

   11. 97W. Appeals: further provision for cases which fall within regulation 97R(2)

   12. 97X. Offence

7. PART 5 EMPLOYERS

   1. Special arrangements

      1. 98. Multiple PAYE schemes

      2. 99. Multiple PAYE schemes: election made for improper purpose ineffective

      3. 100. Tips: special arrangements

   2. Death of employer and succession

      1. 101. Death of employer

      2. 102. Succession to a business etc

      3. 103. Death and succession

      4. 104. Succession to a business: trade disputes

8. PART 6 PAYE SETTLEMENT AGREEMENTS

   1. Making and effect of PSA

      1. 105. Inland Revenue and employer may make PSA

      2. 106. Qualifying general earnings

      3. 107. Effect of PSA

   2. Payment of tax under PSA

      1. 108. Calculation of tax payable under PSA

      2. 109. Payment of tax and recovery proceedings

      3. 110. Formal determination of tax payable by the employer

   3. Form and commencement of PSA

      1. 111. Form of PSA

      2. 112. Commencement of PSA

   4. Variation and cancellation of PSA

      1. 113. Variation of PSA

      2. 114. Cancellation of PSA

   5. Interest

      1. 115. Interest on unpaid tax

      2. 116. Interest on overpaid tax

   6. Records

      1. 117. Inspection of PSA records

9. PART 7 SPECIAL CASES

   1. CHAPTER 1 COUNCILLORS' ALLOWANCES

      1. 118. Interpretation of Chapter 1

      2. 119. Councillor’s option to have tax deducted at basic rate

      3. 120. Particulars that local council must record

      4. 121. Regulations apply as if basic rate option were issue of code

   2. CHAPTER 2 RESERVE FORCES' PAY

      1. 122. Interpretation of Chapter 2

      2. 123. Application of other Parts

      3. 124. Deduction of tax

      4. 125. Determination by Inland Revenue

      5. 126. Objection against deduction of tax

      6. 127. Appeal to the tribunal

      7. 128. Amended determinations

      8. 129. Certificate of tax deducted

      9. 130. Repayment to reservist during tax year

      10. 131. Particulars that Ministry must record

      11. 132. End of year certificate

      12. 133. Other PAYE income of reservist

   3. CHAPTER 2A SOCIAL SECURITY LUMP SUMS

      1. 133A. Interpretation of Chapter 2A

      2. 133B. Application of other Parts

      3. 133C. Determination of Rate of Deduction

      4. 133D. Notification by Recipient of Notice of Tax Rate

      5. 133E. Certificate of tax deducted

      6. 133F. Repayment to recipient during tax year

      7. 133G. Records and notices

      8. 133H. Other PAYE income of recipient

   4. CHAPTER 3 HOLIDAY PAY FUNDS

      1. 134. Interpretation of Chapter 3

      2. 135. Application of other Parts

      3. 136. Deduction of tax

      4. 137. Certificate of tax deducted

      5. 138. Repayment to recipient during tax year

      6. 139. Particulars that fund must record

      7. 140. Other PAYE income of recipient

   5. CHAPTER 4 DIRECT COLLECTION AND SPECIAL ARRANGEMENTS

      1. 141. Direct collection and special arrangements

      2. 142. Direct collection: issue of deductions working sheet

      3. 143. Direct collection: employee to keep records

      4. 144. Direct collection: payment

      5. 145. Direct collection: return when relevant payments cease

      6. 146. Direct collection: end of year return

      7. 147. Direct collection: failure to pay

10. PART 8 SOCIAL SECURITY BENEFITS

    1. CHAPTER 1 JOBSEEKER'S ALLOWANCE: NORMAL CASES

       1. 148. Interpretation of Chapters 1 and 2

       2. 149. Scope of Chapter 1

       3. 150. Application of other regulations

       4. 151. Obtaining the claimant’s Form P45

       5. 152. Deductions working sheet for claimants awarded taxable jobseeker’s allowance

       6. 153. Form P45: deductions working sheet and return

       7. 154. No Form P45: deductions working sheet and return

       8. 155. Claimant’s code etc to be used for calculations

       9. 156. Recording the amount of taxable jobseeker’s allowance

       10. 157. Obligations at end of tax year

       11. 158. When an award ceases

       12. 159. Cessation of award: Form P45U

       13. 160. Notification of taxable jobseeker’s allowance adjustment

       14. 161. Tax calculation

       15. 162. No tax calculation required in certain cases

       16. 163. Death of claimant

       17. 164. Finance

    2. CHAPTER 2 JOBSEEKER'S ALLOWANCE: SPECIAL CASES

       1. 165. Scope of Chapter 2

       2. 166. Jobseeker’s allowance paid directly to claimant

       3. 167. Jobseeker’s allowance paid by employer

       4. 168. Regulation 167 cases: application of other regulations

       5. 169. When a Chapter 2 award ceases

       6. 170. Information to be supplied at end of tax year

       7. 171. Information to be supplied when an award of taxable jobseeker’s allowance ceases

       8. 172. Adjustments of taxable jobseeker’s allowance

    3. CHAPTER 3 INCAPACITY BENEFIT

       1. 173. Interpretation of Chapter 3

       2. 174. Application of other regulations

       3. 175. Emergency IB code to be used before claimant’s code issued

       4. 176. Return in respect of all claimants to taxable incapacity benefit

       5. 177. Further return required in certain cases

       6. 178. Delivery of Form P45 to Department

       7. 179. Determination of claimant’s code by Inland Revenue

       8. 180. Death of claimant

    4. CHAPTER 4 INCOME SUPPORT

       1. 181. Interpretation of Chapter 4

       2. 182. Recording the amount of taxable income support

       3. 183. Information to be supplied when an award of taxable income support ceases

       4. 184. Adjustments of taxable income support

    5. CHAPTER 5 EMPLOYMENT AND SUPPORT ALLOWANCE

       1. 184A. Interpretation of Chapter 5

       2. 184B. Application of other regulations

       3. 184C. Obtaining the claimant’s Form P45

       4. 184D. Deductions working sheet for claimants awarded taxable employment and support allowance

       5. 184E. Form P45: deductions working sheet and return

       6. 184F. No Form P45: deductions working sheet and return

       7. 184G. Return in respect of all claimants to taxable employment and support allowance

       8. 184H. Further return required in certain cases

       9. 184I. Obligations at the end of the year

       10. 184J. Annual return

       11. 184K. When an award ceases

       12. 184L. Cessation of award: Form P45ESA

       13. 184M. Death of claimant

       14. 184N. Tax calculation

       15. 184O. No tax calculation required in certain cases

       16. 184P. Claimant’s code etc to be used for calculations

       17. 184Q. Notification of taxable employment and support allowance

       18. 184R. Recording the amount of taxable employment and support allowance

       19. 184S. Finance

11. PART 9 ASSESSMENT AND SELF-ASSESSMENT

    1. 185. Adjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA

    2. 186. Recovery: adjustment of employee’s code

    3. 187. Repayment: adjustment of employee’s code

    4. 188. Assessments other than self-assessments

12. PART 10

    1. CHAPTER 1 ELECTRONIC COMMUNICATIONS: INTERPRETATION

       1. 189. Meaning of electronic communications etc

       2. 190. Specified date

       3. 191. Large and medium sized employers

    2. CHAPTER 2 ELECTRONIC COMMUNICATIONS: GENERAL

       1. 192. Whether information has been delivered electronically

       2. 193. Proof of content of electronic delivery

       3. 194. Proof of identity of person sending or receiving electronic delivery

       4. 195. Information sent electronically on behalf of a person

       5. 196. Proof of delivery of information sent electronically

       6. 197. Proof of payment sent electronically

       7. 198. Use of unauthorised method of electronic communications

    3. CHAPTER 3 ELECTRONIC PAYMENT BY LARGE EMPLOYERS

       1. 198A. Large employers

       2. 199. Large employers required to make specified payments electronically

       3. 200. E-payment notices and appeal

       4. 201. Employer in default if specified payment not received by applicable due date

       5. 202. Default notice and appeal

       6. 203. Default surcharge

       7. 204. Surcharge notice and appeal

    4. CHAPTER 4 MANDATORY USE OF ELECTRONIC COMMUNICATIONS : SPECIFIED INFORMATION

       1. 205. Mandatory use of electronic communications

       2. 205A. Mandatory use of electronic communication for delivering specified information

       3. 205B. General provisions relating to this Chapter

       4. 206. Employers

       5. 206A. Relevant annual return

       6. 207. Specified information

       7. 208. E-filing notice and appeals

       8. 209. Standards of accuracy and completeness

       9. 210. Penalty for failing to deliver... specified information

       10. 210A. Penalty: relevant annual return for the tax year ending 5th April 2010

       11. 210AA. Penalty: forms P35 and P14

       12. 210B. Penalty: form P45 (Part 1 or Part 3), P46 or P46 (Pen); tax years ending 5th April 2012 and 5th April 2013

       13. 210BA. Penalty: form P45 (Part 1 or Part 3), P46 or P46(Pen); tax years ending 5th April 2014 and subsequent years

       14. 210C. Appeals and interest

    5. CHAPTER 4A Mandatory use of electronic communications: real time returns of information about relevant payments of tax and associated matters

       1. 210D. Application of Chapter 4 to real time returns of information about relevant payments of tax and associated matters

    6. CHAPTER 5 METHODS OF PROVIDING INFORMATION ETC

       1. 211. How information must or may be delivered by employers

       2. 212. Modifications for electronic version of Form P46(Pen)

       3. 213. How information may be delivered by Inland Revenue

       4. 214. How information must be provided by employees

       5. 215. Meaning of Form P45, P46 and P46(Pen)

       6. 216. Service by post

13. PART 11

    SUPPLEMENTARY PROVISIONS

    1. Miscellaneous appeals

       1. 217. Appeals: supplementary provisions

    2. Certificate that sum due and payment by cheque

       1. 218. Certificate that sum due

       2. 219. Payment by cheque

    3. Transitional provisions, savings and revocations

       1. 220. Transitional provisions, savings and revocations

14. Signature

15. 1. SCHEDULE A1

       Real time returns

       1. 1. The information specified in this Schedule is as follows.

       2. 2. Information about the employer

       3. 3. The employer’s PAYE reference.

       4. 4. The employer’s accounts office reference.

       5. 5. If applicable, an indication that this is the final return...

       6. 6. If applicable, an indication that this is the final return...

       7. 7. Unless the information will be included in a notification under...

       8. 8. Information about the employee

       9. 9. The employee’s date of birth.

       10. 10. The employee’s current gender.

       11. 11. If known, the employee’s national insurance number.

       12. 12. If the employee’s national insurance is not known, the employee’s...

       13. 13. The number used by the employer to identify the employee,...

       14. 14. If the number used by the employer to identify the...

       15. 15. Information about payments to the employee, etc

       16. 16. The total payments to date in this employment.

       17. 17. The total net tax deducted in relation to those payments....

       18. 18. The employee’s pay frequency or an indication that payments are...

       19. 19. The date of the payment the return relates to.

       20. 20. The tax week number or tax month number in which...

       21. 21. An indication of which of the following bands the number...

       22. 22. The value of the payment the return relates to.

       23. 23. The tax code operated on the payment the return relates...

       24. 24. If applicable, an indication that the employee’s tax code is...

       25. 25. The total net tax deducted from the payment the return...

       26. 26. The value of any amount comprised within the payment made...

       27. 27. The value of any amount which is not subject to...

       28. 28. The value of any deductions made from the payment which...

       29. 29. The value of the payment after allowable pension contributions within...

       30. 30. The value, if any, of allowable pension contributions within the...

       31. 31. The value, if any, of employee pension contributions other than...

       32. 32. The value of any earnings for the purposes of the...

       33. 33. In paragraphs 15 to 31, “payment” means the relevant payment...

       34. 34. In paragraph 32, “total payment” means the relevant payment the...

       35. 35. Information on the commencement of employment

       36. 36. The date on which the employment commenced or will commence....

       37. 37. The employee’s address.

       38. 38. If known, the employee’s passport number.

       39. 39. An indication of which of the statements in paragraph 41...

       40. 40. If the employee is a seconded expatriate, the information required...

       41. 41. The statements in this paragraph are— (a) the employment is...

       42. 42. An indication of whether the employee is a seconded expatriate...

       43. 43. The statements in this paragraph are— (a) the employee intends...

       44. 44. An indication of whether a pension is being paid and,...

       45. 45. Information on the cessation of employment

       46. 46. If applicable, an indication that the payment to which the...

    2. SCHEDULE 1

       TRANSITIONAL PROVISIONS AND SAVINGS

       1. PART 1 GENERAL PROVISIONS

          1. 1. Continuity of the law

          2. 2. Paragraph 1 does not apply to any change in the...

          3. 3. Anything which— (a) has been done, or has effect as...

          4. 4. Any reference (express or implied) in these Regulations or any...

          5. 5. Any reference (express or implied) in these Regulations to relevant...

          6. 6. Any reference (express or implied) in these Regulations to—

          7. 7. Any reference (express or implied) in these Regulations to general...

          8. 8. Paragraphs 4, 5, 6 and 7 apply only in so...

          9. 9. Paragraph 5 is without prejudice to the generality of paragraph...

          10. 10. These Regulations have effect in relation to tax liable, under...

          11. 11. Paragraph 10 is without prejudice to the generality of paragraphs...

          12. 12. Paragraphs 1 to 11 have effect instead of paragraph (b)...

          13. 13. General saving for old savings

          14. 14. Interpretation

       2. PART 2 SPECIFIC PROVISIONS

          1. 15. Modification of reference to payment to the Inland Revenue in regulation 68(2)

          2. 16. FPCS information for the tax year ending 5th April 2002: employees not covered by regulation 46(1) of 1993 Regulations

          3. 17. FPCS information for the tax year ending 5th April 2002: employees covered by regulation 46(1) of 1993 Regulations

          4. 18. Due date for payments of tax in respect of tax periods ending before 6th April 2004

          5. 19. Interest on unpaid tax: disapplication of regulation 82 for tax years before the tax year ending 5th April 1993

          6. 20. Interest on unpaid tax: provisions applying to tax years before the tax year ending 5th April 1993

          7. 21. Interest on tax overdue: application of regulation 82 to tax years from 1992-93 to 2003-04

          8. 22. Interest on overpaid tax: disapplication of regulation 83 for tax years before the tax year ending 5th April 1997

          9. 23. Interest on overpaid tax: provisions applying to tax years from 1992-93 to 1995-96

          10. 24. Overpayments and underpayments of tax: tax years before the tax year ending 5th April 1997

          11. 25. Overpayments and underpayments of tax: tax years before the tax year ending 5th April 2002

          12. 26. Attribution of repayments: tax years before the tax year ending 5th April 1997

          13. 27. Certificate that sum due: certificate of the collector

          14. 28. Interpretation

    3. SCHEDULE 2

       REVOCATIONS

16. Explanatory Note