2020 No. 88

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2020

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 113(1) of the Taxes Management Act 19701, section 133(1) of the Finance Act 19992, section 136 of the Finance Act 20023, and section 684(1) and (2), and section 685(4) of the Income Tax (Earnings and Pensions) Act 20034, now exercisable by them5, make the following Regulations: