2012 No. 822
Income Tax
The Income Tax (Pay As You Earn) (Amendment) Regulations 2012
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 sections 59A(10), 59B(8), 98A and 113(1) of the Taxes Management Act 19701, section 133 of the Finance Act 19992, section 136 of the Finance Act 20023 and sections 684, 706, 707 and 710 of the Income Tax (Earnings and Pensions) Act 20034 and now exercisable by them5: