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The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007
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Statutory Instruments
2007 No. 2296
INComE TAX
The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007
Made
2nd August 2007
Laid before the House of Commons
3rd August 2007
Coming into force
6th August 2007
(1)
2003 c. 1. Section 684 was amended by section 145(1) and (2) of the Finance Act 2003 (c. 14), paragraph 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) and section 94(3) of the Finance Act 2006 (c. 25). Section 688A was inserted by paragraph 6 of Schedule 3 to the Finance Act 2007 (c. 11).
(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. Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference in an enactment, 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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