Citation, commencement, transitional and interpretation1

1

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009.

2

These Regulations shall come into force on 13th August 2009.

3

The amendments made by regulation 4 shall have effect in relation to deferred payment agreements made on or after 13th August 2009.

4

Subject to paragraphs (5) and (6), the amendments made by regulations 3 and 5 to 15 shall have effect in relation to the tax year 2009-10 and subsequent tax years.

5

The amendments made by regulations 5 to 15 shall not have effect for the tax year 2009-2010 in relation to an employer in respect of whom all of the sub-paragraphs of paragraph (6) apply.

6

An employer who —

a

is not a specified employer,

b

ceases paying PAYE income during the tax year 2009-10, and

c

submits the return and accompanying information, required by regulation 73, before 6th April 2010.

7

In paragraph (6)—

  • “regulation 73” means regulation 73 of the Income Tax (Pay As You Earn) Regulations 20034 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14));

  • “specified employer” shall be construed in accordance with regulation 206 of the Income Tax (Pay As You Earn) Regulations 20035.