The Income Tax (Pay As You Earn) (Amendment) Regulations 2017
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King's Printer of Acts of Parliament
2017-03-16
INCOME TAX
These Regulations make amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”)—to make provision for payment, collection and recovery of apprenticeship levy;to make consequential amendments to the PAYE Regulations arising from sections 13 and 14 of the Scotland Act 2016 (c. 11); andto make consequential amendments to the PAYE Regulations arising from section 167 of the Finance Act 2016 (c. 24).
Jim HarraEdward TroupTwo of the Commissioners for Her Majesty’s Revenue and Customs
David EvennettAndrew GriffithsTwo of the Lords Commissioners for Her Majesty’s Treasury