These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2013.

Regulations 1 to 3 and 12 to 40 come into force on 6th April 2013 and apply in relation to the tax year 2013-14 and subsequent tax years.

Regulation 4 comes into force on 6th April 2013 and applies in relation to the tax year 2013-14 only.

Regulations 5 to 11 come into force on 6th April 2014.