The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

SCHEDULE 1 U.K. TRANSITIONAL PROVISIONS AND SAVINGS

PART 1 U.K. GENERAL PROVISIONS

Continuity of the law U.K.

6.  Any reference (express or implied) in these Regulations to—

(a) a provision of ITEPA, or

(b) things done or falling to be done under or for the purposes of a provision of ITEPA,

is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision repealed by ITEPA had effect, a reference to the repealed provision or to things done or falling to be done under or for the purposes of the repealed provision.

Commencement Information

I1 Sch. 1 para. 6 in force at 6.4.2004, see reg. 1

I2 Sch. 1 para. 1 in force at 6.4.2004, see reg. 1