2015 No. 171
Income Tax
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 19701, section 136 of the Finance Act 20022 and now exercisable by them3 and section 716B of the Income Tax (Earnings and Pensions) Act 20034.