The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009
1Citation, commencement, transitional and interpretation
2Amendment of the Income Tax (Pay As You Earn) Regulations 2003
3In regulation 184B (application of other regulations)—
4In regulation 203(default surcharge), after paragraph (7) insert—
5For regulation 205 (mandatory use of electronic communications) substitute— Mandatory...
6For the heading to regulation 206 (specified employers) substitute “Employers...
7In regulation 206— (a) for paragraph (2) substitute—
8After regulation 206 insert— Relevant annual return (1) In this Chapter “relevant annual return” means the return...
9In regulation 207 (specified information) omit sub-paragraph (e) of paragraph...
10In regulation 208 (e-filing notice and appeals)—
11For regulation 209 (standards of accuracy and completeness) substitute— (1) Any relevant annual return or specified information delivered by...
12For the heading to regulation 210 (penalty for failing to...
13In regulation 210— (a) before paragraph (1) insert—
14For regulation 210A (penalty: regulation 73 return and accompanying information...
15In regulation 210C (appeals and interest)— (a) in paragraph (1)...
2009 No. 2029
Income Tax

The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684 of the Income Tax (Earnings and Pensions) Act 20031, as extended by section 136 of the Finance Act 20022 and section 205 of the Finance Act 20033, and now exercisable by them: