Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006 and shall come into force on 6th April 2006 subject to the following paragraph.
(2) Regulation 6 has effect for the tax year 2007-08 and subsequent tax years.