Income Tax (Pay As You Earn, etc) (Amendment) Regulations 2006 come into force

Implementation date: 6 April 2006

The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 and the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 as a consequence of the abolition of the payment of working tax credit via employers introduced by the Tax Credit (Payment by Employers, etc) (Amendment) Regulations 2005. The Regulations can be viewed on the OPSI website.