1.—(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2012 and come into force on 6th April 2012.
(2) In these Regulations, “the 2003 Regulations” means the Income Tax (Pay As You Earn) Regulations 2003(1).
2. The 2003 Regulations are amended as provided for in regulations 3 to 52 and 58 to 68.