| Taxes Management Act 1970 | 1970 c. 9 | s. 98A | applied by S.I. 2003/2682, reg. 67B(6)(7) 67D(7)(8) (as inserted) | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 27(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 77 heading | words inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 36 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 78 heading | words inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 37 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 68 cross-heading | omitted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 27(a) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 68 heading | substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 28 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 71 heading | words substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 32 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 67B-67H and cross-heading | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 27(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | Pt. 4A | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 58 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | Pt. 10 Ch. 4 heading | words inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 48 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | Pt. 10 Ch. 4A | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 49 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 2(1) | words inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 3 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 2(1) | words inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 60(a) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 2(1) | words substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 60(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 2A 2B | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 4 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 11(2) | words substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 5 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 34(1) | words inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 64(a) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 34(1A) | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 64(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 36(2)(a) | words inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 6(a) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 36(2A) | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 6(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 37(2) | word substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 65(a) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 37(2A) | omitted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 65(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 37(2B) | omitted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 65(c) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 38(A1) | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 7 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 39(A1) | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 8 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 40(3) | words substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 9(a) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 40(4) | words substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 9(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 40(6) | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 9(c) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 40A | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 10 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 42(6A) | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 11 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 45A | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 12 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 46(1B) | words omitted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 66 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 46(1C) | omitted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 61 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 46(7) | words substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 13 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 47(1) | words omitted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 67 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 47(4) | omitted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 62 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 48(4) | omitted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 62 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 49A-49E | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 14 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 50 heading | substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 15 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 50 | words substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 16(a) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 50 | word substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 16(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 50 | word substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 16(c) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 50 | words omitted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 16(d) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 50A(3) | word substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 17 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 51(2) | substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 18(a) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 51(3)(a) | substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 18(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 52(1A) | inserted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 19 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 53 heading | substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 20 | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 53(1) | words substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 21(a) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 53(2)(b)(ii) | words substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 21(b) | Yes | |
| The Income Tax (Pay As You Earn) Regulations 2003 | 2003 No. 2682 | reg. 54B heading | substituted | The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 | 2012 No. 822 | reg. 23 | Yes | |