2022 No. 227
Income Tax
The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1(2) and (3)
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 132 and 133 of the Finance Act 19991, section 136 of the Finance Act 20022, section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 20033 and section 73(1) and (3) of the Finance Act 20044, and now exercisable by them5.