Amendment of the Payment by Employers Regulations17
1
Amend the Payment by Employers Regulations27 as follows.
2
In regulation 2 (interpretation) 28—
a
omit the definition of “the Employments Regulations”; and
b
after “PAYE income” insert—
“the PAYE Regulations” means the Income Tax (Pay as You Earn) Regulations 200329;
3
In regulation 3(2) (exception from the definition of “relevant employer”) for “regulation 20 of the Employments Regulations” substitute “regulation 34 of the PAYE Regulations”.
4
In regulation 6 (relevant employer’s obligations to pay working tax credit)—
a
in paragraph (6) for “regulation 38 of the Employments Regulations” substitute “regulation 66 of the PAYE Regulations”;
b
in paragraph (7) for “regulation 39 of the Employments Regulations” substitute “regulation 67 of the PAYE Regulations”;
c
in paragraph (8) for “regulation 43 of the Employments Regulations” substitute “regulation 73 of the PAYE Regulations”; and
d
in paragraph (9) for “paragraph (2) of regulation 43 of the Employments Regulations” substitute “paragraph (4) of regulation 73 of the PAYE Regulations”.
5
In regulation 8(13) (rate of interest applicable on payments made to an employer by the Board) omit “or, as the case may be, section 826”.