The Income Tax (Pay As You Earn) (Amendment) Regulations 2010
PART 1Preliminary
1Citation, commencement and application
2Amendment of the Income Tax (Pay As You Earn) Regulations 2003
PART 2Failure to account for deductible tax
3Determinations
PART 3Communications
CHAPTER 1Electronic communications: interpretation
4Revocations
CHAPTER 2Electronic payment by large employers
5Definition of large employers
6Large employers required to make specified payments electronically
7Revocations
CHAPTER 3Mandatory use of electronic communications
8Delivery of information
9Employers
10Specified information
11Penalties
12Other revocations
CHAPTER 4Methods of providing information, etc
13How information must or may be delivered by employers
14How information may be delivered by Her Majesty’s Revenue and Customs
CHAPTER 5Consequential amendments
15Interpretation
16Multiple PAYE schemes
17Employment and support allowance

2010 No. 668

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2010

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 136 of the Finance Act 20021 and now exercisable by them, section 684 of the Income Tax (Earnings and Pensions) Act 20032 and section 205 of the Finance Act 20033: