- Latest available (Revised)
- Original (As made)
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2013
You are here:
- UK Statutory Instruments
- 2013 No. 2300
- Regulation 2
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This section has no associated Explanatory Memorandum
2. In regulation 67B(1) (real time returns of information about relevant payments) of the Income Tax (Pay As You Earn) Regulations 2003(1)—
(a)at the beginning of paragraph (1) insert “Subject to paragraphs (1A) and (1B),”; and
(b)after paragraph (1) insert—
“(1A) In the period from 6th October 2013 to 5th April 2014 a Real Time Information employer who on 6th October 2013 employs no more than 49 employees may proceed in accordance with paragraph (1B).
(1B) A Real Time Information employer within paragraph (1A) must deliver to HMRC the information specified in Schedule A1 by the last day of the tax month in which the payment is made unless the employer is not required by regulation 66 (deductions working sheets)(2) to maintain a deductions working sheet for any employees.”.
(1)
Regulation 67B was inserted by S.I. 2012/822 and amended by 2013/521.
(2)
Regulation 66 has been amended by S.I. 2007/1077.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.