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.

These Regulations have effect in relation to relevant payments made in the period beginning on 6th October 2013 and ending on 5th April 2014.

In paragraph (2) “relevant payments” has the meaning given in regulation 4 of the Income Tax (Pay As You Earn) Regulations 20033.