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The Income Tax (Pay As You Earn) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2682
- PART 8
- CHAPTER 1
- Regulation 150
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Changes over time for: Section 150
Version Superseded: 06/04/2017
Alternative versions:
- 06/04/2004- Amendment
- 01/04/2009- Amendment
- 06/04/2012
Point in time - 06/04/2017- Amendment
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Application of other regulationsU.K.
150.—(1) The following regulations apply to payments of taxable jobseeker’s allowance made to a claimant with the modifications mentioned in paragraphs (2) and (3)—
| regulation 2 | interpretation |
| regulation 14 | matters relevant to determination of code |
| regulation 15 | flat rate codes |
| regulation 16 | continued application of employee’s code |
| regulation 17 | notice to employee of code |
| regulation 18 | objections and appeals against employee’s code |
| regulation 19 | amendment of code |
| regulation 20 | notice to employer of amended code |
| regulation 21 | deduction and repayment of tax by reference to employee’s code |
| regulation 97 | [F1retention by employer of PAYE records] |
| regulation 98 | multiple PAYE schemes |
| regulation 102 | succession to a business etc |
| regulation 185 | adjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA |
| regulation 188 | assessments other than self-assessments |
| regulation 211 | how information must or may be delivered by employers |
| regulation 214 | how information must be provided by employees |
| regulation 216 | service by post. |
(2) In the application of those regulations, the expressions listed in column 1 of Table 5 have the meanings shown in column 2 of the table.
Table 5
Meaning of expressions in application of other regulations
| 1. Expression | 2. Meaning for purposes of this Chapter |
|---|---|
| employee | claimant |
| employer | Department |
| employment | award |
| relevant payments | taxable jobseeker’s allowance. |
(3) In the application of regulations 20 and 21, any reference to the deduction or repayment of tax must be read as a reference to the tax calculation which the Department is required to make at the end of the tax year or on the cessation of an award (by virtue of regulations 157(2)(a) and 158(2) respectively).
Textual Amendments
F1Words in reg. 150(1) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 7
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