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The Income Tax (Pay As You Earn) Regulations 2003

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Changes over time for: Section 93

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Point in time view as at 06/04/2013.

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There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 93. Help about Changes to Legislation

Termination awards: return if more than one employerU.K.

93.—(1) This regulation applies if the payments and other benefits aggregated in accordance with regulation 91(2)(c) include amounts in respect of different employments with more than one employer.

(2) The person who must provide information to the Inland Revenue under regulation 91 or 92, or to the employee under regulation 96, is the employer providing the greatest amount of payments and other benefits so aggregated.

Commencement Information

I1Reg. 93 in force at 6.4.2004, see reg. 1

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