http://www.legislation.gov.uk/uksi/2007/2296/introduction/made

The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007

Income tax

Legislation

Tax

en

King's Printer of Acts of Parliament

2017-06-27

INCOME TAX

These Regulations correct an error in the Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069) (“the 2007 Regulations”), which insert a new Chapter 4 into Part 4 of the Income Tax (Pay as You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”). The new Chapter, consisting of regulations 97A to 97L, deals with debts of managed service companies. However, regulation 97D(8) of the PAYE Regulations refers to a period of 12 months, and not (as was intended) to a period of three months. These Regulations correct that error.