The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) (Amendment) Regulations 2005

Citation, commencement and effect

1.—(1) These Regulations may be cited as the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) (Amendment) Regulations 2005 and shall come into force—

(a) for the purposes of the amendments made—

(i) by regulations 6(3)(b) and 6(5) to (7), and regulation 6(1) so far as it relates to those provisions, and

(ii) by regulation 8,

on 19th March 2005; and

(b) for all other purposes on 8th April 2005.

(2) The amendments made by regulations the provisions listed in paragraph (1)(a) above shall have effect—

(a) if the obligation to maintain a deductions working sheet under any of the provisions listed in paragraph (3) arises for the first time in relation to the year of assessment 2004-05 after the coming into force of these Regulations, in relation to any return delivered in respect of that year; and

(b) except as provided by sub-paragraph (a), in relation to any return delivered in respect of the years of assessment 2005-06 to 2008-09.

(3) The provisions referred to in paragraph (2)(a) are—

(a) paragraph 6 of Schedule 4 to the Social Security (Contributions) Regulations 2001(1);

(b) regulation 6(6) of the Working Tax Credit (Payment by Employers) Regulations 2002(2); and

(c) regulation 66 of the Income Tax (Pay As You Earn) Regulations 2003(3).

(1)

S.I. 2001/1004: paragraph 6 has been amended: the relevant amendment are those made by regulation 3 of S.I. 2004/770.

(2)

S.I. 2002/2172. Regulation 6(6) was amended by regulation 17(4)(a) of S.I. 2004/762.

(3)

S.I. 2003/2682.