Income Tax (Pay As You Earn) (Amendment) Regulations 2011 come into force
Implementation date: 6 April 2011
The Regulations amend the Income Tax (Pay as You Earn) Regulations 2003 (SI 2003/2682) to define "additional rate", the "0T code" and the "additional rate code" for income tax purposes. The Regulations prescribe that, in specific circumstances, employers should deduct income tax using the 0T rate code instead of the basic rate tax code. The Regulations can be viewed on the UK legislation website.