1.—(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2018 and come into force on 1st January 2019.
(2) The amendments made by these Regulations have effect for the tax year 2019-20(1) and subsequent tax years.
The tax year 2019-20 was appointed by article 6 of S.I. 2018/892 as the first tax year in relation to which a Welsh rate resolution may be made by the National Assembly for Wales under section 116D of the Government of Wales Act 2006 (c. 32).