Citation, commencement, effect and interpretation1

1

These Regulations may be cited as the Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014.

2

Regulations 1 to 12, 14, 15 and 17 to 21 come into force on 6th April 2014.

3

Regulations 13 and 16 come into force on 6th April 2015.

4

Regulations 7, 17 and 21 have effect in relation to a payment made in relation to the tax year 2014-15 and subsequent tax years.