http://www.legislation.gov.uk/uksi/2018/1327/regulation/4/made

The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2018

en

King's Printer of Acts of Parliament

2018-12-11

INCOME TAX

These Regulations make consequential amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the principal Regulations”) which make provision for the assessment, charge, collection and recovery of income tax in respect of all pay as you earn (“PAYE”) income.