PART 1 General

1 Citation, commencement and interpretation
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.
S.I. 2003/2682; relevant amending instruments are S.I. 2005/2691, 2006/777, 2007/1077, 2007/2069, 2007/2969, 2008/782, 2008/2601, 2009/56, 2009/588, 2009/2029, 2010/668, 2010/2496, 2011/729 and 2011/1054.