1 Citation, commencement and effect
1 These Regulations may be cited as the Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022.
2 Subject to paragraph (3), these Regulations come into force on 6th April 2022.
3 Regulation 3 comes into force on 6th May 2022.
4 Regulation 4 has effect in relation to elections made under regulation 98 of the Income Tax (Pay As You Earn) Regulations 2003 (multiple PAYE schemes) on or after 6th April 2022.
S.I. 2003/2682 (“the PAYE Regulations”); there are amending instruments but none is relevant.
5 Regulation 6 has effect in relation to elections made under regulation 3 of the Income Tax (Construction Industry Scheme) Regulations 2005 (multiple contractors) on or after 6th April 2022.
S.I. 2005/2045 (“the CIS Regulations”); there are amending instruments but none is relevant.