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.
SCHEDULE 1TRANSITIONAL PROVISIONS AND SAVINGS
PART 1GENERAL PROVISIONS
Continuity of the law11
Paragraph 10 is without prejudice to the generality of paragraphs 1 to 9.