Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2014 and come into force on 6th May 2014.
(2) These Regulations have effect in relation to amounts which are due and payable for the tax year 2014-15 and subsequent tax years.