This Statutory Instrument has been made in consequence of a defect in S.I. 2015/1927 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

2016 No. 747

Income Tax

The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2016

Made

13th July 2016

Laid before the House of Commons

18th July 2016

Coming into force

8th August 2016

These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003(1) and now exercisable by them(2).

(1)

2003 c. 1. Section 684 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) has been relevantly amended by paragraphs 102(1) and (2) and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”), paragraphs 2, 3 and 7 of Schedule 58 to the Finance Act 2009 (c. 10) and section 225 of the Finance Act 2012 (c. 14).

(2)

The powers of the Board of Inland Revenue under section 684 of ITEPA were transferred to the Commissioners for Revenue and Customs by paragraph 102(2) of Schedule 4 to CRCA. Section 50(1) of that Act provides that, in so far as appropriate, in consequence of section 5 a reference in an enactment, instrument or other document to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.