2016 No. 329

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2016

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 133 of Finance Act 19992 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 20033 and now exercisable by them4.