The Income Tax (Pay As You Earn) (Amendment) Regulations 2018
en
King's Printer of Acts of Parliament
2019-06-07
INCOME TAX
These Regulations make various amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“The PAYE Regulations”). In particular consequential amendments are made following a rate resolution made by the Scottish Parliament on 20 February 2018 under section 80C of the Scotland Act 1998 introducing two new bands for income tax for the tax year 2018-19 for Scottish taxpayers – the starter rate (which is lower than the Scottish basic rate) and the intermediate rate (which is in between the Scottish basic rate and Scottish higher rate).
Amendment of the Income Tax (Pay As You Earn) Regulations 200317
In regulation 133A(1)14 (interpretation of chapter 2A) omit the definitions of “basic rate”15 and “higher rate”.