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PART 1 Amendment of the Income Tax (Pay As You Earn) Regulations 2003
3.In regulation 2(1) (interpretation), in the definition of “deductions working...
4.In regulation 67B (real time returns of information about relevant...
6.In regulation 67E (returns under regulations 67B and 67D: amendments)—...
7.After regulation 69 (due date and receipts for payment of...
8.In regulation 72E(1) (conditions where regulation 72F applies)—
9.In regulation 72F(3) (recovery from employee of tax that has...
10.In regulation 141(1) (direct collection and special arrangements), for sub-paragraph...
11.For regulation 142 (direct collection: issue of deductions working sheet)...
12.In regulation 143 (direct collection: employee to keep records)—
14.In regulation 144(1) (direct collection: payment), in paragraph (1) for...
15.Omit regulation 145 (direct collection: return when relevant payments cease)....
16.Omit regulation 146 (direct collection: end of year return).
17.After regulation 147 (direct collection: failure to pay) insert— Circumstances...
18.In regulation 206(2) (employers), after sub-paragraph (e) insert— and,
20.In Schedule A1 (real time returns) for paragraph 21(b) substitute—...
PART 2 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
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