Citation, commencement and effect1
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 20036 (multiple PAYE schemes) on or after 6th April 2022.
5
Regulation 6 has effect in relation to elections made under regulation 3 of the Income Tax (Construction Industry Scheme) Regulations 20057 (multiple contractors) on or after 6th April 2022.