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The Income Tax (Pay As You Earn) (Amendment) Regulations 2011
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- UK Statutory Instruments
- 2011 No. 729
- Regulation 4
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Amendment of the Income Tax (Pay As You Earn) Regulations 2003
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4. In paragraph (3) of regulation 7 (meaning of “code” etc)—
(a)after sub-paragraph (b) insert—
“(ba)the additional rate code, which effects deductions of tax wholly at the additional rate;”;
(b)after sub-paragraph (c) insert—
“(ca)the 0T code, which without allowing for personal allowances, effects deductions of tax at the basic rate, higher rate and additional rate so that during the tax year the amounts subject to deductions at the rate or rates concerned are in accordance with section 10 of ITA (income charged at the basic, higher and additional rates: individuals);”; and
(c)in sub-paragraph (d), for the words after “effects deductions of tax at”, substitute—
“(i)the basic rate, or
(ii)the basic and higher rates, or
(iii)the basic, higher and additional rates
so that during the tax year the amounts subject to deductions at the rate or rates concerned are in accordance with section 10 of ITA (income charged at the basic, higher and additional rates: individuals);”.
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