The Income Tax (Pay As You Earn) (Amendment) Regulations 2018

Statutory Instruments

2018 No. 267

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2018

Made

28th February 2018

Laid before the House of Commons

1st March 2018

Coming into force

6th April 2018

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 684(1)(1), (2) and 704(2) of the Income Tax (Earnings and Pensions) Act 2003 and sections 105(1), (3) and (5) of the Finance Act 2016(3), and now exercisable by them(4).

(1)

2003 c. 1. Section 684 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) has been relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraphs 102(1), (2) and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”), section 94(3) of the Finance Act 2006 (c. 25), paragraphs 2 to 7 of Schedule 58 to the Finance Act 2009 (c. 10), section 85(2) of the Finance Act 2011 (c. 11), section 225 of, and paragraph 5(4) of Schedule 1 to, the Finance Act 2012 (c. 14), section 17(2) of the Finance Act 2015 (c. 11), section 15 of the Finance Act 2016 (c. 24) and S.I. 2014/992.

(2)

Section 704(1)(a) was amended by section 6 of the Finance (No. 2) Act 2017 (c. 32) and the words in section 704(2) were substituted by paragraph 102(3)(k) of Schedule 4 to CRCA.

(3)

2016 c. 24.

(4)

The powers of the Board of Inland Revenue under section 684 of ITEPA were transferred to the Commissioners for Revenue and Customs by paragraph 102 of Schedule 4 to CRCA.