The Income Tax (Pay As You Earn) (Amendment) Regulations 2011
1Citation and commencement
2Amendment of the Income Tax (Pay As You Earn) Regulations 2003
3In regulation 2 (interpretation)— (a) after the definition of “additional...
4In paragraph (3) of regulation 7 (meaning of “code” etc)—...
5In regulation 15 (flat rate codes), before paragraph (1) insert—...
6For the cross heading which appears before regulation 32 substitute...
7After regulation 32 insert— Additional rate code: deductions If the employee’s code is the additional rate code the...
8In regulation 37 (PAYE income paid after employment ceased)—
9In regulation 37A (income paid after cessation of employment subsequently...
10In paragraph (2C) of regulation 46 (Form P46 where an...
11In the heading to regulation 49 omit “, or (c)...
12For regulation 54 substitute— This Chapter applies (instead of Chapter 2) when a pension...
13After regulation 54 insert— Relevant pension payments and relevant payments...
14At the end of regulation 108(2)(d)(ii) (calculation of tax payable...
15For paragraph (3) of regulation 198A (Large employers) substitute—

2011 No. 729

Income Tax

The Income Tax (Pay As You Earn) (Amendment) Regulations 2011

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, in exercise of the powers conferred by sections 684 and 704(2) of the Income Tax (Earnings and Pensions) Act 20031 and sections 59A(10) and 59B(8) of the Taxes Management Act 19702.