http://www.legislation.gov.uk/uksi/2018/267/regulation/19/madeThe Income Tax (Pay As You Earn) (Amendment) Regulations 2018enKing's Printer of Acts of Parliament2019-06-07INCOME TAXThese 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).19Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In regulation 133C(1) (determination of rate of deduction)—

a

in paragraphs (1) and (2) omit “marginal”, and

b

in paragraph (2)(b) for “the basic rate” substitute “20%”.

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<heading>Amendment of the Income Tax (Pay As You Earn) Regulations 2003</heading>
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<p>In regulation 133C(1) (determination of rate of deduction)—</p>
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<p>in paragraphs (1) and (2) omit “marginal”, and</p>
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