2023 No. 307

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2023

Made

Laid before the House of Commons

Coming into force

The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 136 of the Finance Act 20021 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 20032, now exercisable by them3, make the following Regulations: