1.—(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2009 and shall come into force on 1st April 2009.
(2) These Regulations have effect as follows—
(a)regulations 4, 5, 6, 7 and 8 have effect from 1st April 2009; and
(b)regulations 3, 9 and 10 have effect from 6th April 2009.