1 Citation, commencement, effect and interpretation
1 These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2013 and come into force on 6th October 2013.
2 These Regulations have effect in relation to relevant payments made in the period beginning on 6th October 2013 and ending on 5th April 2014.
3 In paragraph (2) “relevant payments” has the meaning given in regulation 4 of the Income Tax (Pay As You Earn) Regulations 2003.
S.I. 2003/2682. Relevant amending instruments are S.I. 2007/1077, 2012/822 and 2013/521.