The Income Tax (Pay As You Earn) Regulations 2003

[F1EmployersU.K.

97O.—(1) The employer is any employer other than—

(a)the Crown,

(b)an employer to whom paragraph (2) applies,

(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)a care and support employer within the meaning given by regulation 206(4) (employers).

(2) This paragraph applies to employers who at the relevant time could not be liable to a penalty under Schedule 56 to the Finance Act 2009 by virtue of paragraph 10 of that Schedule (suspension of penalty for failure to make payments on time during currency of agreement for deferred payment).

(3) In paragraph (2), the relevant time is a time at which, but for paragraph (1)(b), the officer would require security.]

Textual Amendments