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The Income Tax (Pay As You Earn) (Amendment) Regulations 2006
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Statutory Instruments
2006 No. 243
INCOME TAX
The Income Tax (Pay As You Earn) (Amendment) Regulations 2006
Made
2nd February 2006
Laid before House of Commons
6th February 2006
Coming into force
6th April 2006
(1)
2003 c. 1 Section 683(3A), inserted by section 10 of the Finance Act (No.2) 2005 c. 22, added social security lump sums to the definition of “PAYE Income”.
(2)
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 c. 11. Section 50 of that Act provides that insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
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