http://www.legislation.gov.uk/uksi/2003/2682/signature/2016-08-08
The Income Tax (Pay As You Earn) Regulations 2003
Income tax
Income support
Benefits
Tax
Income
INCOME TAX
Statute Law Database
2024-06-19
Expert Participation
2016-08-08
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.
Nick MontaguAnn ChantTwo of the Commissioners of Inland Revenue