Explanatory Note
(This note is not part of the Regulations)
Following the rewrite of the primary legislation relating to pay as you earn in Part 11 of the Income Tax (Earnings and Pensions) Act 2003, these Regulations rewrite, with minor changes, the Income Tax (Employments) Regulations 1993 and regulation 13 of the Income Tax (Employments) (Notional Payments) Regulations 1994.
The Tax Law Rewrite project at the Inland Revenue has prepared a detailed commentary on these Regulations, together with tables of origins and destinations. Copies have been placed in the Library of each House. The commentary is published by The Stationery Office Limited, ISBN 0118404970. It is also available on the internet.
A Regulatory Impact Assessment has also been prepared in relation to these Regulations. It has been placed in the Library of each House. Paper copies may be obtained from the Tax Law Rewrite Project, Inland Revenue, South West Wing, Bush House, London, WC2B 4RD (telephone 020 7438 7606). It is also available on the internet. The project’s website is at www.inlandrevenue.gov.uk/rewrite.