Amendment of the Income Tax (Pay As You Earn) Regulations 20033

In regulation 2(1) (interpretation)—

a

in the definition of “additional rate”5 after “ITA”6 insert “, except where the employee is a Welsh taxpayer where it means the Welsh additional rate of income tax calculated under section 6B of that Act”7,

b

in the definition of “basic rate”, after “except where” insert “—”, and for the remainder of the definition commencing with “the employee”, substitute—

a

the employee is a Scottish taxpayer where it means the Scottish basic rate of income tax set by a Scottish rate resolution of the Scottish Parliament under section 80C of the Scotland Act 1998, or

b

the employee is a Welsh taxpayer where it means the Welsh basic rate of income tax calculated under section 6B of ITA

c

in the definition of “higher rate” after “ITA” insert “, except where the employee is a Welsh taxpayer where it means the Welsh higher rate of income tax determined under section 6B of that Act”; and

d

after the definition of “United Kingdom continental shelf” insert—

  • “Welsh rate” means a rate set by the National Assembly for Wales for the tax year under section 116D of the Government of Wales Act 2006 (income tax)8;

  • “Welsh taxpayer” has the same meaning as in section 116E of the Government of Wales Act 2006 (Welsh taxpayers).