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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