http://www.legislation.gov.uk/uksi/2018/267/regulation/10/madeThe Income Tax (Pay As You Earn) (Amendment) Regulations 2018enKing's Printer of Acts of Parliament2019-06-07INCOME TAX These Regulations make various amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“The PAYE Regulations”). In particular consequential amendments are made following a rate resolution made by the Scottish Parliament on 20 February 2018 under section 80C of the Scotland Act 1998 introducing two new bands for income tax for the tax year 2018-19 for Scottish taxpayers – the starter rate (which is lower than the Scottish basic rate) and the intermediate rate (which is in between the Scottish basic rate and Scottish higher rate). Amendment of the Income Tax (Pay As You Earn) Regulations 2003 10 In regulation 109 (payment of tax and recovery proceedings) a In paragraph (1)— i for “the Inland Revenue” substitute “HMRC”, ii for “the Board of Inland Revenue” substitute “HMRC”, and iii after “a PSA” insert “in relation to the preceding tax year”, and b in paragraph (2)— i for “the tax year” substitute “each tax year”, and ii for “PSA” substitute “computation”. Regulation 108(2) was amended by the Income Tax (Pay As You Earn) (Amendment) Regulations 2008, S.I. 2008/782 and the Income Tax (Pay As You Earn) (Amendment) Regulations 2011, S.I. 2011/729.
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<dc:title>The Income Tax (Pay As You Earn) (Amendment) Regulations 2018</dc:title>
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<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2019-06-07</dc:modified>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:description>These Regulations make various amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“The PAYE Regulations”). In particular consequential amendments are made following a rate resolution made by the Scottish Parliament on 20 February 2018 under section 80C of the Scotland Act 1998 introducing two new bands for income tax for the tax year 2018-19 for Scottish taxpayers – the starter rate (which is lower than the Scottish basic rate) and the intermediate rate (which is in between the Scottish basic rate and Scottish higher rate).</dc:description>
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<Title>Amendment of the Income Tax (Pay As You Earn) Regulations 2003</Title>
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In regulation 109 (payment of tax and recovery proceedings)
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Regulation 108(2) was amended by the Income Tax (Pay As You Earn) (Amendment) Regulations 2008,
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and the Income Tax (Pay As You Earn) (Amendment) Regulations 2011,
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/729" id="c00033" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="0729">S.I. 2011/729</Citation>
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