Amendment of Income Tax (Pay As You Earn) Regulations 20033

In regulation 2(1) (interpretation)—

a

insert the following definitions in the appropriate places—

  • “combined amount” means an amount which includes tax due under these regulations and one or more of the following—

    1. a

      earnings-related contributions due under the SSC Regulations3;

    2. b

      amounts due under the Income Tax (Construction Industry Scheme) Regulations 20054;

    3. c

      payments of repayments of student loans due under the Student Loan Regulations;

  • “ITA” means the Income Tax Act 20075;

  • “Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 20006 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 20007;

b

omit the definition of “starting rate”.