The Income Tax (Pay As You Earn) Regulations 2003

The Commissioners of Inland Revenue in exercise of the powers conferred on them by sections 684, 685(4), 692, 704, 705, 706, 707, 708 and 710 of the Income Tax (Earnings and Pensions) Act 20031, sections 59A(10), 59B(8), 98A and 113(1) of the Taxes Management Act 19702, sections 132 and 133(2) of the Finance Act 19993, section 136 of the Finance Act 20024, and sections 145(4) and 205 of the Finance Act 20035, hereby make the following Regulations: