Search Legislation

The Income Tax (Pay As You Earn) (Amendment) Regulations 2013

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2013 No. 521

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2013

Made

12.05 p.m. on 14th March 2013

Laid before the House of Commons

14th March 2013

Coming into force in accordance with regulation 1(2) to (4)

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 59A(10), 59B(8), 98A and 113(1) of the Taxes Management Act 1970(1), section 133 of the Finance Act 1999(2), section 136 of the Finance Act 2002(3) and section 684 of the Income Tax (Earnings and Pensions) Act 2003(4) and now exercisable by them(5).

(1)

1970 c. 9. Section 59A was inserted by section 192 of the Finance Act 1994 (c. 9). Subsection (10) was inserted by section 126(1) of the Finance Act 1996 (c. 8) and amended by paragraph 130(b) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) and section 145(7) of the Finance Act 2003 (c. 14). Section 59B was inserted by section 193 of the Finance Act 1994. Subsection (8) was inserted by section 126(2) of the Finance Act 1996 and amended by paragraph 131(4) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) and section 145(7) (b) of the Finance Act 2003 (c. 14). Section 98A was inserted by section 165 of the Finance Act 1989 (c. 26) and has been relevantly amended by paragraph 138 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and paragraph 29(a) of Schedule 24 to the Finance Act 2007 (c. 11).

(4)

2003 c. 1. Section 684 has been relevantly amended by section 145 of the Finance Act 2003, paragraphs 102(2) and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), section 94(3) of the Finance Act 2006 (c. 25), by paragraphs 2 to 7 of Schedule 58 to the Finance Act 2009 (c. 10) and by section 225 of the Finance Act 2012 (c. 14).

(5)

The powers of the Board of Inland Revenue under section 684 of the Income Tax (Earnings and Pensions) Act 2003 were transferred to the Commissioners for Revenue and Customs Act 2005 by paragraph 102(2) of that Act. The powers of the Board of Inland Revenue under section 113(1) of the Taxes Management Act 1970, section 133 of the Finance Act 1999 and sections 135 and 136 of the Finance Act 2002 were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that, in so far as appropriate, in consequence of section 5 a reference in an enactment, instrument or other document to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources