The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007
1Citation and commencement
2Amendment of the Income Tax (Pay As You Earn) Regulations 2003
3In regulation 36(4) (cessation of employment: form P45), in Table...
4In regulation 42(7) (procedure if employer receives form P45)—
5In regulation 43(9)(c) (Form P45 for current tax year), for...
6In regulation 47 (procedure in Form P46 cases: Statement A...
7In regulation 48 (procedure in Form P46 cases: Statement B...
8In regulation 49 (procedure in Form P46 cases: Statement C...
9In regulation 52 (late presentation of Form P45: employer’s duties)—...
10In regulation 53(3) (Form P46 cases: subsequent procedure on issue...
11For the heading to Chapter 3 of Part 3 substitute—...
12In regulation 55 (PAYE pension income paid by former employer)—...
13In regulation 56(2) (PAYE pension income paid by other pension...
14In regulation 57— (a) for the heading substitute— Information to...
15In regulation 58— (a) for the heading substitute— Information (Form...
16In regulation 59(2) (UK resident pensioner’s code treated as issued...
17In regulation 61(3)(b) (subsequent procedure on issue of UK resident...
18In regulation 186 (recovery: adjustment of employee’s code), in each...
19For regulation 207(1) (specified information) substitute— (1) In this Chapter,...
20For regulation 210 (penalties and appeals) substitute— Penalty for failing...
21In regulation 211(4) (how information must or may be delivered...
22In regulation 212— (a) for the heading substitute— Modifications for...
23In regulation 213(3) (how information may be delivered by Inland...
24In regulation 215— (a) for the heading substitute— Meaning of...

2007 No. 2969

INCOME TAX

The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1(2) and (3)

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 19701, sections 132 and 133 of the Finance Act 19992, sections 135 and 136 of the Finance Act 20023 and section 684 of the Income Tax (Earnings and Pensions) Act 20034 and now vested in them5.