Income Tax (Pay As You Earn) Regulations 2003 come into force
Implementation date: 6 April 2004
The Regulations rewrite, with minor changes, the Income Tax
(Employments) Regulations 1993 and the Income Tax (Employments) (Notional
Payments) Regulations 1994, regulation 13. This follows the rewrite of the
primary legislation relating to Pay As You Earn in the Income Tax (Earnings and
Pensions) Act 2003, Part 11. The Regulations and supporting commentary (PDF format) can be viewed on the OPSI website.
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