This Statutory Instrument has been made to correct an error in S.I. 2007/2069 and is being issued free of charge to all known recipients of that Statutory Instrument
2007 No. 2296
INComE TAX
The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007
Made
Laid before the House of Commons
Coming into force
Citation and commencement1
These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007, and shall come into force on 6th August 2007 immediately after the Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 20073.
Amendment of the Income Tax (Pay As You Earn) Regulations 20032
In the Income Tax (Pay As You Earn) Regulations 20034, in regulation 97D(8) (time limits for issue of transfer notices), for “12 months” substitute “three months”.
Dave HartnettMike HansonTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)