The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 No. 472

PART 1 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

18.  In regulation 206(2) (employers)(1), after sub-paragraph (e) insert—

“and,

(f) an employer to whom a direction has been given under regulation 67D (exceptions to regulation 67B)(2) or regulation 142 (direct collection: employee to report payments)(3)”.

(1)

Paragraph (2) has been substituted and amended by regulation 7 of S.I. 2009/2029 and amended by regulation 9 of S.I. 2010/668 and by regulation 10 of S.I. 2013/521.

(2)

Regulation 67D was relevantly amended by the insertion of paragraph (11) by regulation 21 of S.I. 2013/521.

(3)

Regulation 142 has substituted by regulation 11 of these Regulations.