Income Tax (Pay As You Earn) (Amendment No.4) Regulations 2007 come into force
Implementation date: 15 October 2007
The Regulations amend the Income Tax (Pay As You Earn)
Regulations 2003. They extend the requirement that electronic
communications must be used for the delivery of information and provide for
penalties if electronic communications are not used as required. The Regulations can be
viewed on the OPSI website.