The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Amendment of the Income Tax (Pay As You Earn) Regulations 2003

4. 3. In regulation 70 (quarterly tax periods)— (a) in paragraph (2)...

5. 4. In regulation 191(3)(a) (large and medium sized employers) omit “,...

6. 5. In regulation 203(4)(b) (default surcharge) omit paragraph (i).

7. 6. Amendment of the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003

8. Signature

9. Explanatory Note