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The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1999

Type Statutory-Instrument

Publication 1999-03-15

State In force

Department Queen's Printer of Acts of Parliament

Source legislation.gov.uk

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Made: 15th March 1999

Laid before the House of Commons: 16th March 1999

Coming into force: 6th April 1999

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 118A(1)(n) and 118G(2) and (4)(i) of the Income and Corporation Taxes Act 1988¹, hereby make the following Regulations:

1

These Regulations may be cited as the Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1999 and shall come into force on 6th April 1999.

2

In regulation 2B(2) of the Income Tax (Paying and Collecting Agents) Regulations 1996² for the words “and the Personal Equity Plan Regulations 1989³” there shall be substituted “, the Personal Equity Plan Regulations 1989 and the Individual Savings Account Regulations 1998⁴”.

Signed

S C T Matheson — G H Bush — Two of the Commissioners of Inland Revenue — 15th March 1999

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Income Tax (Paying and Collecting Agents) Regulations 1996 (S.I. 1996/1780) (“the principal Regulations”).

Regulation 1 provides for citation and commencement.

Regulation 2 amends regulation 2B of the principal Regulations (inserted by S.I. 1997/2705) so that the references to “plan” and “plan manager” also fall to be construed in accordance with the Individual Savings Account Regulations 1998 (S.I. 1998/1870).

Footnotes

1988 c. 1; sections 118A to 118K were inserted as Chapter VIIA of Part IV of the Income and Corporation Taxes Act 1988 by paragraph 1 of Schedule 29 to the Finance Act 1996 (c. 8). Section 118A was amended by section 38(2) and (3) of the Finance (No. 2) Act 1997 (c. 58).

S.I. 1996/1780, amended by S.I. 1997/2705.

S.I. 1989/469, amended by S.I. 1990/678, 1991/733, 2774, 1992/623, 1993/756, 1995/1539, 3287, 1996/846, 1355, 1997/511, 1716, 1998/1869.

S.I. 1998/1870, amended by S.I. 1998/3174.

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