The Income Tax (Pay As You Earn) Regulations 2003

$$A-(B-C)$A is the tax payable under the assessment;B is the total net tax deducted in relation to the employee’s relevant payments during the tax year for which the assessment is made, adjusted as required by paragraph (3); andC is so much, if any, of B as is subsequently repaid.$

• (3) For the purpose of determining the tax payable by the employee, and subject to paragraphs (4) and (5)—

• (a) add to B any tax which—

• (i) the employer was liable to deduct from relevant payments but failed to do so, or

• (ii) the employer was liable to account for in accordance with regulation 62(5) (notional payments) but failed to do so;

• (b) make any necessary adjustment to B in respect of any tax overpaid or remaining unpaid for any tax year; and

• (c) make any necessary adjustment to B in respect of any amount to be recovered as if it were unpaid tax under section 30(1) of TMA[^f00082] (recovery of overpayment of tax etc) to the extent that—

• (i) HMRC took that amount into account in determining the employee’s code, and

• (ii) the total net tax deducted was in consequence greater than it would otherwise have been.

• (4) No direction tax is to be included in calculating the amount of tax referred to in paragraph (3)(a).

• (5) If a direction is made after the making of the assessment, the amount (if any) shown in the notice of assessment as a deduction from, or a credit against, the tax payable under the assessment is to be taken as reduced by so much of the direction tax as was included in calculating the amount of tax referred to in paragraph (3)(a).

• (6) Instead of requiring payment by the employee, HMRC may take the tax payable by the employee into account in determining the employee’s code for a subsequent tax year.

• (7) In this regulation—

• “direction” means a direction made under regulation 72(5), regulation 72F , or regulation 72GB or 81(4) in relation to the employee in respect of one or more tax periods falling within the tax year in question;

• “direction tax” means any amount of tax which is the subject of a direction;

• “tax payable under the assessment” means the amount of tax shown in the assessment as payable without regard to any amount shown in the notice of assessment as a deduction from, or a credit against, the amount of tax payable.

PART 10

CHAPTER 1 — ELECTRONIC COMMUNICATIONS: INTERPRETATION

Meaning of electronic communications etc

189

In these Regulations—

• “approved method of electronic communications”, in relation to the delivery of information or the making of a payment in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Board of Inland Revenue, for the delivery of information of that kind or the making of a payment of that kind under that provision;

• “electronic communications” has the meaning given in section 132(10) of the Finance Act 1999[^f00083];

• “official computer system” means a computer system maintained by or on behalf of the Board of Inland Revenue or an officer of the Board.

Specified date

190

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Large and medium sized employers

191

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 2 — ELECTRONIC COMMUNICATIONS: GENERAL

Whether information has been delivered electronically

192

For the purpose of these Regulations, information is taken to have been delivered to an official computer system by an approved method of electronic communications only if it is accepted by that official computer system.

Proof of content of electronic delivery

193

• (1) A document certified by the Inland Revenue to be a printed-out version of any information delivered by an approved method of electronic communications is evidence, unless the contrary is proved, that the information—

• (a) was delivered by an approved method of electronic communications on that occasion, and

• (b) constitutes everything which was delivered on that occasion.

• (2) A document which purports to be a certificate given in accordance with paragraph (1) is presumed to be such a certificate unless the contrary is proved.

Proof of identity of person sending or receiving electronic delivery

194

The identity of—

• (a) the person sending any information delivered by an approved method of electronic communications to the Inland Revenue, or

• (b) the person receiving any information delivered by an approved method of electronic communications by the Inland Revenue,

is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.

Information sent electronically on behalf of a person

195

• (1) Any information delivered by an approved method of electronic communications—

• (a) to the Inland Revenue, or

• (b) to an official computer system,

on behalf of a person is taken to have been delivered by that person.

• (2) But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.

Proof of delivery of information sent electronically

196

• (1) The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information—

• (a) to the Inland Revenue, if the delivery of the information has been recorded on an official computer system;

• (b) by the Inland Revenue, if the despatch of the information has been recorded on an official computer system.

• (2) The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of information—

• (a) to the Inland Revenue, if the delivery of the information has not been recorded on an official computer system;

• (b) by the Inland Revenue, if the despatch of the information has not been recorded on an official computer system.

• (3) The time of receipt or despatch of any information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.

Proof of payment sent electronically

197

• (1) The use of a method of electronic communications is presumed, unless the contrary is proved, to have resulted in the making of a payment—

• (a) to the Inland Revenue, if the making of the payment has been recorded on an official computer system;

• (b) by the Inland Revenue, if the despatch of the payment has been recorded on an official computer system.

• (2) The use of a method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the making of a payment—

• (a) to the Inland Revenue, if the making of the payment has not been recorded on an official computer system;

• (b) by the Inland Revenue, if the despatch of the payment has not been recorded on an official computer system.

• (3) The time of receipt or despatch of any payment sent by a method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.

• (4) In this regulation, “the Inland Revenue” means the Board of Inland Revenue or any officer of the Board.

Use of unauthorised method of electronic communications

198

• (1) This regulation applies to information which is required to be delivered to HMRC under a provision of these Regulations.

• (2) The use of a method of electronic communications for the purpose of delivering such information is conclusively presumed not to have resulted in the delivery of that information, unless that method of electronic communications is for the time being approved for delivery of information of that kind under that provision.

CHAPTER 3 — ELECTRONIC PAYMENT BY LARGE EMPLOYERS

Large employers required to make specified payments electronically

199

• (1) A large employer ... must use an approved method of electronic communications to make specified payments.

• (2) “Specified payments”, in this regulation, means payments of tax under regulation 67G (payments to and recoveries from HMRC: Real Time Information employers) , as adjusted by regulation 67H(2) where appropriate, or 68 (periodic payments to and recoveries from HMRC: non-Real Time Information employers).

• (3) The Board of Inland Revenue may give specific or general directions—

• (a) suspending, for any period during which the use of an approved method of electronic communications for the making of specified payments is impossible or impractical, any requirement imposed by these Regulations relating to the use of such methods,

• (b) substituting alternative requirements for the suspended ones, and

• (c) making any provision that is necessary in consequence of the imposition of the substituted requirements.

• (4) This regulation does not apply to a payment of tax in respect of retrospective employment income for a closed year.

• (5) A specified payment is not treated as received in full by HMRC on or before the date by which that specified payment is required in accordance with regulation 69 unless it is made in a manner which secures (in a case where the specified payment is made otherwise than in cash) that, on or before that date, all transactions can be completed which need to be completed before the whole amount of the specified payment becomes available to the Commissioners for Her Majesty’s Revenue and Customs.

E-payment notices and appeal

200

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employer in default if specified payment not received by applicable due date

201

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Default notice and appeal

202

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Default surcharge

203

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Surcharge notice and appeal

204

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 4 — MANDATORY USE OF ELECTRONIC COMMUNICATIONS : SPECIFIED INFORMATION

Mandatory use of electronic communications

205

• (1) An employer (as to which see regulation 206) must deliver specified information by an approved method of electronic communications to HMRC.

• (2) The Commissioners for Her Majesty’s Revenue and Customs may make a general or specific direction requiring an employer to deliver specified information by a particular approved method of electronic communications.

• (3) Specified information may be delivered by a person on behalf of an employer.

• (4) This regulation does not apply to specified information which relates to payments of tax due under a retrospective tax provision for a closed year.

• (5) References in this Chapter to information and to the delivery of information must be construed in accordance with section 135(8) of the Finance Act 2002 (mandatory e-filing).

Specified employers

206

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) For the purposes of this Chapter, the following shall not be regarded as employers—

• (a) an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;

• (b) a partnership, if all the partners fall within sub-paragraph (a);

• (c) a company, if all the directors and company secretary fall within sub-paragraph (a);

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (e) a care and support employer and,

• (f) an employer to whom a direction has been given under regulation 67D (exceptions to regulation 67B) or regulation 142 (direct collection: employee to report payments)

• (3) In paragraph (2)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

• (4) In paragraph (2)(e), “a care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—

• (a) the services are provided to the employer or a member of the employer’s family;

• (b) the recipient of the services has a physical or mental disability, or is elderly or infirm;

• (c) the employer has not received an incentive payment in respect of any of the last 3 tax years; and

• (d) it is the employer who delivers the specified information (and not some other person on the employer’s behalf).

• (5) In this regulation an “incentive payment” means an incentive payment received under the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003.

Specified information

207

• (1) In this Chapter, “specified information” means—

• (a) Part 1 of Form P45;

• (b) Part 3 of Form P45;

• (c) Form P46;

• (d) Form P46(Pen);

• (e) the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).

• (f) the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)).

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1A) But the information described in paragraph (1)(f) is not “specified information” in relation to an employer who has ceased to carry on business.

• (1B) In paragraph (1A), “business” includes any trade, concern or undertaking.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

E-filing notice and appeals

208

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Standards of accuracy and completeness

209

• (1) Any ...specified information delivered by a method of electronic communications must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners for Her Majesty’s Revenue and Customs.

• (2) Any ... specified information which fails to meet those standards must be treated as not having been delivered.

Penalties and appeals

210

• (1) Subject to paragraph (5), an employer who fails to deliver specified information or any part of it in accordance with regulation 205 is liable to a penalty.

• (2) Where the specified information is the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14) the penalty will be determined in accordance with regulation 210AA.

• (3) The penalty must be determined in accordance with regulations 210B and 210BA in all other cases.

• (4) Regulation 210C applies irrespective of how the penalty falls to be determined.

• (5) Where the specified information is the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)) this regulation does not apply.

CHAPTER 5 — METHODS OF PROVIDING INFORMATION ETC

How information must or may be delivered by employers

211

• (1) Table 10 applies to determine how employers must or may comply with the requirements of the regulations listed in column 1.

• (2) The requirements of the regulation must be complied with in a document or format provided or approved by the Board of Inland Revenue if so indicated in column 4.

• (3) Where appropriate, the relevant form number is listed in column 3.

• (4) Instead of sending a document to the Inland Revenue, the requirements of the regulation may be complied with by an employer arranging for the information it would contain to be delivered to the Inland Revenue by an approved method of electronic communications if so indicated in column 5.

1.	2.	3.	4.	5.
Regulation	Description of information	Form number	Approved document or format	Electronic communications
. . .	. . .	. . .	. . .	. . .
. . .	. . .	. . .	. . .	. . .
36(1), (2)(a)	cessation of employment	Form P45, Part 1	yes	yes
36(1), (2)(b)	cessation of employment	Form P45, Parts 1A, 2, 3	yes	not applicable
38(1)	death of employee	Form P45, Part 1	yes	yes
39(1)	death of pensioner	Form P45, Part 1	yes	yes
42(8)	procedure if new employer receives Form P45	Form P45, Part 3	yes	yes
46(4), 47(2)(a)48(2)(a)49(2)(a)	information to be provided if code not known	Form P46	yes	yes
52(3)	late presentation of Form P45	Form P45, Part 3	yes	yes
55(3)(a)	information on retirement	P46(Pen)	yes	yes
56(3)	procedure if new pension payer receives Form P45	Form P45, Part 3	yes	yes
57(2)	information to be provided if code not known (non-UK resident pensioners)	Form P46(Pen)	yes	yes
58(3)	information to be provided if code not known (UK resident pensioners)	Form P46(Pen)	yes	yes
60(3)	late presentation of Form P45	Form P45, Part 3	yes	yes
67(1)	information to employees about payments and tax deducted	Form P60	yes	not applicable
73	annual return of relevant payments liable to deduction of tax	Forms P35 and P14	yes	yes
73A	annual return of relevant payments by virtue of a retrospective tax provision	Form P35 (RL	yes	no
74	annual return of relevant payments not liable to deduction of tax	Form P38A	yes	yes
77(4)	return of tax for which employer is liable under regulation 68	Form P100	yes	no
. . .	. . .	. . .	. . .	. . .
85(1)(a) and (b)	employers: annual return of other PAYE income: benefits code employee	Form P11D	yes	yes
85(2)	employers: annual return of other PAYE income: declaration	Form P11D(b)	yes	yes
90(2)	quarterly return of cars becoming available or unavailable	Form P46 (car)	yes	yes
98(4)	multiple PAYE schemes	Form P350	yes	yes
129(1)	reserve forces' pay: certificate of tax deducted	Form P59	yes	no
132(1)	reserve forces' pay: end of year certificate	Form P60	yes	not applicable
137(1)	holiday pay funds: certificate of tax deducted	Form P403	yes	no
152(2)	deductions working sheet for claimants awarded taxable JSA	Form PB8	yes	no
153(9)	Department’s return for claimant who delivers Form P45	Forms PB3 and P45 Part 3	yes	no
154(2)	Department’s return for claimant who does not deliver Form P45	Form PB3	yes	no
157(2)(b)	claimant’s end of year certificate	Form P60U	yes	not applicable
157(2)(c)	Department’s end of year return	Form P14U	yes	no
159(2)	cessation of award of JSA	Form P45U	yes	no
160(2)(b)	Department’s notification of taxable JSA adjustment	Form P180	yes	no
164(2)	Department’s quarterly statement to Board of receipts and payments in respect of taxable JSA	–	yes	no
184D	deductions working sheet for claimants awarded taxable ESA	Form PB8	yes	no
184E(9)	Department’s return for claimant who delivers form P45	Forms PB8 and P45 Part 3	yes	yes
184G(1)	Department’s return for claimant who does not deliver form P45	Form PB3	yes	yes
184I(2)(b)	claimant’s end of year certificate	Form P60ESA	yes	not applicable
184J(2)	Department’s end of year return	Form P14U	yes	yes
184L(1)	cessation of award of ESA	Form P45ESA	yes	yes
184Q(2)(b)	Department’s notification of taxable ESA adjustment	Form P180	yes	no
184S(2)	Department’s quarterly statement to HMRC of receipts and payments in respect of taxable ESA		yes	no

• (5) If an employer delivers electronically the return required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)), the statement and declaration and the certificate must, instead of being signed as required by regulation 73(8), be authenticated by or on behalf of the employer in such manner as may be approved by the Board of Inland Revenue.

• (6) For the purposes of this regulation “ESA” means employment and support allowance.

Modifications for electronic version of Form P46(Pen)

212

• (1) This regulation applies if instead of sending to the Inland Revenue Form P46(Pen) a pension payer delivers the information it would contain to the Inland Revenue by an approved method of electronic communications (as permitted by regulation 211).

• (2) For sub-paragraphs (a) to (m) of regulation 55(4) (information to be provided in Form P46(Pen)) substitute—

(a) the pension payer’s PAYE reference, (b) the pensioner’s name, (c) the date of retirement, (d) the date on which the pension started, (e) the pensioner’s code immediately before retirement and whether it was being used on the cumulative basis, (f) if the pensioner’s code immediately before retirement was used on the cumulative basis— (i) the tax week or tax month in which the last relevant payment before retirement was made to the pensioner or, in a case falling within regulation 24, was treated as having been made, (ii) the total payments to date at the date of retirement, (iii) the total net tax deducted, (g) any number used to identify the pensioner, (h) the tax code in use for the pensioner, and whether it is being used on the cumulative basis, (i) the pensioner’s address, ... (j) the pensioner’s sex, (k) the pensioner’s national insurance number, if known, (l) the pensioner’s date of birth, ... (m) the amount of pension payable annually.

How information may be delivered by Inland Revenue

213

• (1) Table 11 applies to determine how the Inland Revenue may comply with requirements of the regulations listed in column 1.

• (2) Instead of sending a document to the employer or (where relevant) the employer’s agent, the requirements of the regulation may be complied with by the Inland Revenue arranging for the information it would contain to be delivered to the employer or (where relevant) the employer’s agent by an approved method of electronic communications if so indicated in column 4.

• (3) The relevant form number is listed in column 3.

1.	2	3.	4.
Regulation	Description of information	Form number	Electronic communications
8(2), 20(2)	issue of code to employer or agent	Form P6 or P9	yes
20(5), (6)	notice to employer to amend codes	Form P7X or P9X	yes
53(2)	notice to employer of payments and total net tax deducted	Form P6	yes
61(2)	notice to pension payer of payments and total net tax deducted	Form P6	yes
97Q(1), 97U(3)	notice of requirement for security	notice of requirement	yes
. . .	. . .	. . .	. . .
. . .	. . .	. . .	. . .

• (4) But the Inland Revenue may only deliver information by an approved method of electronic communications if the employer or employer’s agent (as the case may be) has consented to delivery of information in that way, and the Inland Revenue have not been notified that the consent has been withdrawn.

• (5) References in paragraphs (2) and (4) to—

• (a) an employer include, in relation to regulations 97Q(1) (notice of requirement) and 97U(3) (outcome of application for reduction in the value of security held: further provision), any person to whom a notice under those regulations is given, and

• (b) an employer’s agent are to a person acting on behalf of the employer.

How information must be provided by employees

214

• (1) An employee must comply with the requirements of the regulations listed in column 1 of Table 12 in a document or format provided or approved by the Board of Inland Revenue.

• (2) Where appropriate, the relevant form number is listed in column 3 of the Table.

1.	2.	3.
Regulation	Subject	Form number
46(2)	Form P46 where employer does not receive Form P45 and code not known	Form P46
145(1)	direct collection: return when relevant payments cease	–
146(1)	direct collection: end of year return	Form P14
147(2)	direct collection: return of unpaid tax	–
154(3)	claimant’s certificate of full-time education	Form P187
184G(3)	claimant’s certificate of full-time education	Form P187

Meaning of Form P45 and P46

215

In these Regulations—

• “Form P45” means the form provided or approved for use in accordance with regulations 36 (cessation of employment: Form P45), 38 (death of employee) or 39 (death of pensioner);

• “Parts 2 and 3 of Form P45” means—the Parts 2 and 3 of the Form P45 provided to the employee or claimant (as the case may be) in accordance with regulation 36, ...the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 159 (cessation of award: Form P45U); or the Parts 2 and 3 of the Form P45 provided to the claimant in accordance with regulation 184L (cessation of award: Form P45ESA);

• “Form P45ESA” means the form required to be completed in accordance with regulation 184L;

• “Form P45U” means the form required to be completed in accordance with regulation 159 or 184L;

• “Form P46” means the form provided or approved for use in accordance with regulation 46 (form P46 where employer does not receive P45 and code not known);

• “Form P46(Pen)” means the form provided or approved for use in accordance with regulation 55(3)(a), 57(2) or 58(3).

Service by post

216

Any notice or deductions working sheet which is authorised or required to be given, served or issued under these Regulations may be sent by post.

PART 11

Miscellaneous appeals

Appeals: supplementary provisions

217

• (1) The following provisions of TMA apply to appeals under the regulations listed in paragraph (2) as they apply to an appeal under section 31 of TMA[^f00093]—

section 31A(5) ...	notice of appeal
. . .	. . .
. . .	. . .

• (2) The regulations are—

regulation 99(3)	appeal against improper purpose notice
regulation 200(3)	appeal against e-payment notice
regulation 202(2)	appeal against default notice
regulation 208(2)	appeal against e-filing notice.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Certificate that sum due and payment by cheque

Certificate that sum due

218

• (1) A certificate of HMRC that, to the best of their knowledge and belief, any amount shown in a certificate under the regulations listed in paragraph (2) has not been paid by an employer, is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.

• (2) The regulations are—

regulation 75A(10)	unpaid amounts from regulation 75A specification
regulation 76	unpaid amounts in regulation 73 return (Form P35)
regulation 77(6)	unpaid amounts in regulation 77 return
regulation 78(8)	unpaid amounts from regulation 78 specification
regulation 79	unpaid amounts following inspection under Schedule 36 to the Finance Act 2008.

• (2A) HMRC may prepare a certificate showing the whole or any part of a combined amount which includes tax without specifying the components of the combined amount.

Paragraph (1) shall apply with any necessary modifications to the certificate.

• (3) A certificate of HMRC that, to the best of their knowledge and belief, any amount of interest payable under the regulations listed in paragraph (4) has not been paid by an employer or employee is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.

• (4) The regulations are—

regulation 72(7)	interest consequential on regulation 72 direction
regulation 81(6)	interest consequential on regulation 81 direction
. . .	. . .
regulation 115	interest on tax overdue under PSA.

• (4A) HMRC may prepare a certificate showing the total amount of interest payable in respect of the whole or any part of the combined amount without specifying which components of the combined amount the interest relates to.

Paragraph (3) shall apply with any necessary modifications to the certificate.

• (5) The production of—

• (a) the return made by the employer under paragraph (4) of regulation 77 (return and certificate if tax unpaid), and

• (b) the certificate of HMRC under paragraph (6) of that regulation,

is sufficient evidence that the amount shown in the certificate is the amount of tax which the employer is liable to pay to HMRC in respect of the tax period in question under that regulation.

• (6) A document which purports to be a certificate under this regulation, or regulation 77(6), is treated as such a certificate until the contrary is proved.

Payment by cheque

219

• (1) For the purposes of the following provisions, if—

• (a) any payment to the Inland Revenue is made by cheque, and

• (b) the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment is treated as made on the day on which the cheque was received by the Inland Revenue.

• (2) The provisions are—

regulation 69	due date and receipts for payments of tax
regulation 72	recovery from employee of tax not deducted by employer
regulation 75A	notice and certificate in cases where regulation 67B or 67D returns are not made
regulation 78	notice and certificate if tax may be unpaid
. . .	. . .
. . .	. . .
regulation 115	interest on tax due under PSA
regulation 116	interest due on tax overpaid under PSA.

Transitional provisions, savings and revocations

Transitional provisions, savings and revocations

220

• (1) Schedule 1 (transitional provisions and savings) has effect.

• (2) The regulations listed in column 1 of Schedule 2 are revoked to the extent specified in column 3 of that Schedule.

• (3) Paragraph (2) is subject to Schedule 1.

SCHEDULE 1 — TRANSITIONAL PROVISIONS AND SAVINGS

PART 1 — GENERAL PROVISIONS

Continuity of the law

1

The revocation of provisions and their making in a rewritten form in these Regulations does not affect the continuity of the law.

2

Paragraph 1 does not apply to any change in the law made by these Regulations.

3

Anything which—

• (a) has been done, or has effect as if done, under or for the purposes of a provision of the revoked Regulations, and

• (b) is in force or effective immediately before the commencement of these Regulations,

has effect after that commencement as if done under or for the purposes of the corresponding provision of these Regulations.

4

Any reference (express or implied) in these Regulations or any document made under these Regulations to—

• (a) a provision of these Regulations, or

• (b) things done or falling to be done under or for the purposes of a provision of these Regulations,

is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision of the revoked Regulations had effect, a reference to the provision of the revoked Regulations or to things done or falling to be done under or for the purposes of the provision of the revoked Regulations.

5

Any reference (express or implied) in these Regulations to relevant payments, relevant payments exceeding the PAYE threshold or similar concepts created by these Regulations is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding concept of the revoked Regulations had effect, a reference to the concept of the revoked Regulations.

6

Any reference (express or implied) in these Regulations to—

• (a) a provision of ITEPA, or

• (b) things done or falling to be done under or for the purposes of a provision of ITEPA,

is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision repealed by ITEPA had effect, a reference to the repealed provision or to things done or falling to be done under or for the purposes of the repealed provision.

7

Any reference (express or implied) in these Regulations to general earnings, PAYE income or similar concepts created by ITEPA is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding concept which has been superseded by ITEPA had effect, a reference to the superseded concept.

8

Paragraphs 4, 5, 6 and 7 apply only in so far as the context permits.

9

Paragraph 5 is without prejudice to the generality of paragraph 4 and paragraph 7 is without prejudice to the generality of paragraph 6.

10

These Regulations have effect in relation to tax liable, under the Income Tax (Employments) Regulations 1993[^f00095] or section 710 of ITEPA[^f00096], to be deducted or accounted for in respect of payments made before 6th April 2004 as if the tax had been liable to be deducted or accounted for under these Regulations.

11

Paragraph 10 is without prejudice to the generality of paragraphs 1 to 9.

12

Paragraphs 1 to 11 have effect instead of paragraph (b) of section 17(2) of the Interpretation Act 1978[^f00097].

General saving for old savings

13

• (1) The revocation by these Regulations of a provision previously revoked subject to savings does not affect the continued operation of those savings.

• (2) The revocation by these Regulations of a saving on the previous revocation of a provision does not affect the operation of the saving in so far as it is not specifically reproduced in these Regulations but remains capable of having effect.

Interpretation

14

In this Part of this Schedule, “the revoked Regulations” means the Regulations which are revoked by these Regulations.

PART 2 — SPECIFIC PROVISIONS

Modification of reference to payment to the Inland Revenue in regulation 68(2)

15

For the purposes of giving effect to any enactment or instrument which refers to an amount which is, or would in certain circumstances be, payable to the collector, paragraph (2) of regulation 68 has effect as if that paragraph required payment of the amount to which it refers to the collector.

FPCS information for the tax year ending 5th April 2002: employees not covered by regulation 46(1) of 1993 Regulations

16

• (1) This paragraph applies to a person (a “former FPCS employee”)—

• (a) who was employed by an employer during a part of the tax year ending 5th April 2002, but who was no longer employed by that employer on 5th April 2002, and

• (b) in respect of whom the employer—

• (i) has provided information to the Inland Revenue under the FPCS arrangement for the tax year ending 5th April 2002, or

• (ii) has delivered information by an approved method of electronic communications to an official computer system under the FPCS arrangement for the tax year ending 5th April 2002, but

• (c) in respect of whom no particulars were required to be provided by the employer under regulation 46(1) of the 1993 Regulations[^f00098] for the tax year ending 5th April 2002.

• (2) The former FPCS employee may by notice require the employer to give a statement to the former FPCS employee containing—

• (a) particulars of the amount of the taxable profit, if any, for the tax year ending 5th April 2002 in respect of car allowances and motor mileage allowances paid to the former FPCS employee in the tax year ending 5th April 2002 for business travel, calculated by reference to the FPCS arrangement, or

• (b) particulars of the total amount of the car allowances and motor mileage allowances paid to the former FPCS employee in the tax year ending 5th April 2002 for business travel, and the total amount of miles covered by the former FPCS employee in the tax year ending 5th April 2002 in the course of business travel for which the motor mileage allowances were paid.

• (3) The former FPCS employee may give the notice to the employer at any time before 6th April 2005.

• (4) The employer must give the statement to the former FPCS employee within 30 days of receiving the notice.

• (5) A former FPCS employee who has received the statement from the employer may not require a further statement from the employer in respect of the tax year ending 5th April 2002.

• (6) In this paragraph—

• “business travel” has the meaning given by section 168(5)(c) of ICTA[^f00099] as that definition had effect for the tax year ending 5th April 2002 by virtue of regulation 46AA(6) of the 1993 Regulations[^f00100];

• “the FPCS arrangement” means the arrangement known as the Fixed Profit Car Scheme made between the employer and the Inland Revenue for providing information in respect of payments of car allowances and motor mileage allowances made to employees for business travel.

• (7) The reference in sub-paragraph (1)(b)(ii) to the delivery of information by an approved method of electronic communications to an official computer system includes, in relation to information which was delivered before the commencement of these Regulations, a reference to the delivery of information to an official computer system within the meaning of regulation 2(1) of the 1993 Regulations by a means of electronic communications approved for the purposes of regulation 46AA(3) of those Regulations.

FPCS information for the tax year ending 5th April 2002: employees covered by regulation 46(1) of 1993 Regulations

17

• (1) This paragraph applies to a former employee who would be a former FPCS employee were it not for the fact that the employer was required under regulation 46(1) of the 1993 Regulations to provide particulars in respect of the former employee for the tax year ending 5th April 2002.

• (2) If the former employee gives notice to the employer under paragraph (4) of regulation 94 requiring a statement relating to the tax year ending 5th April 2002, the statement must contain (in addition to the particulars mentioned in paragraph (2) of that regulation)—

• (a) particulars of the amount of the taxable profit, if any, for the tax year ending 5th April 2002 in respect of car allowances and motor mileage allowances paid to the former employee in the tax year ending 5th April 2002 for business travel, calculated by reference to the FPCS arrangement, or

• (b) particulars of the total amount of the car allowances and motor mileage allowances paid to the former employee in the tax year ending 5th April 2002 for business travel, and the total amount of miles covered by the former employee in the tax year ending 5th April 2002 in the course of business travel for which the motor mileage allowances were paid.

• (3) “Former employee” has the same meaning as in regulation 94(7).

• (4) Expressions used in this paragraph which are defined in paragraph 16 have the same meaning in this paragraph as in that paragraph.

Due date for payments of tax in respect of tax periods ending before 6th April 2004

18

• (1) The following provisions have effect with the following modifications in so far as the provisions apply in relation to tax periods ending before 6th April 2004.

• (2) For sub-paragraphs (a) and (b) of regulation 69(1) (due date for payments of tax) substitute “within 14 days after the end of the tax period”.

• (3) In regulation 77(1) (return and certificate if tax may be unpaid) for “17 days” substitute “14 days”.

• (4) In regulation 78(1) (notice and certificate if tax may be unpaid) for “17 days” substitute “14 days”.

Interest on unpaid tax: disapplication of regulation 82 for tax years before the tax year ending 5th April 1993

19

Regulation 82 (interest on tax overdue) does not apply in relation to unpaid tax in respect of a tax year ending on or before 5th April 1992.

Interest on unpaid tax: provisions applying to tax years before the tax year ending 5th April 1993

20

• (1) This paragraph applies if the Inland Revenue make a determination under regulation 80 (determination of unpaid tax) which relates to tax payable for a tax year ending on or before 5th April 1992.

• (2) This paragraph also applies if—

• (a) the inspector, at any time after 19th April 1988, made a determination under regulation 49 of the 1993 Regulations (determination of tax payable by employer),

• (b) the determination relates to tax payable for a tax year ending on or before 5th April 1992, and

• (c) tax remains payable pursuant to the determination immediately before the commencement of these Regulations.

• (3) The tax payable pursuant to the determination carries interest at the prescribed rate from the relevant start date until payment (“the interest period”).

• (4) Sub-paragraph (3) applies even if the relevant start date is a non-business day as defined by section 92 of the Bills of Exchange Act 1882[^f00101].

• (5) Any change made to the prescribed rate during the interest period applies to the tax payable pursuant to the determination from the date of change.

• (6) Regulation 84 (recovery of tax and interest) applies to an amount of interest which an employer is liable to pay under this paragraph as if it were the unpaid amount for the purposes of that regulation.

• (7) Paragraphs (3) and (6) of regulation 218 (certificate of interest due) apply in relation to an amount which an employer is liable to pay under this paragraph as if this paragraph were a regulation included among those listed in paragraph (4) of that regulation.

• (8) Regulation 219 (payment by cheque) applies for determining when a payment is made for the purposes of this paragraph as if this paragraph were included among the provisions listed in paragraph (2) of that regulation.

• (9) In this paragraph—

• “inspector” means an inspector of taxes;

• “the prescribed rate” means the rate applicable under section 178 of the Finance Act 1989[^f00102] for the purposes of section 86 of TMA;

• “the relevant start date” means—in a case where the determination relates to tax payable for a tax year ending on or before 5th April 1988, 19th April 1988, andin a case where the determination relates to tax payable for a tax year ending after 5th April 1988 but on or before 5th April 1992, the 14th day after the end of the tax year to which the determination relates.

Interest on tax overdue: application of regulation 82 to tax years from 1992-93 to 2003-04

21

• (1) Regulation 82 (interest on tax overdue) has effect with the following modifications where the tax year in respect of which tax is unpaid is—

• (a) the tax year ending 5th April 1993, or

• (b) a tax year ending after 5th April 1993 but on or before 5th April 2004.

• (2) In paragraph (1) for “the total net tax payable in respect of a tax year” substitute “the total net tax deductible by him in respect of all of his employees during a tax year”.

• (3) In paragraph (4) for “a direction made under regulation 72(5), 72F or 81(4)” substitute “a direction made under regulation 42(2) or (3) or 49(5) of the 1993 Regulations[^f00103] or regulation 72(5) or 81(4) of these Regulations”.

• (4) Omit paragraph (6).

• (5) For paragraph (8) substitute—

(8) The “reckonable date” means 14 days after the end of the tax year.

• (6) After that paragraph insert—

(9) “The 1993 Regulations” means the Income Tax (Employments) Regulations 1993.

Interest on overpaid tax: disapplication of regulation 83 for tax years before the tax year ending 5th April 1997

22

Regulation 83 (interest on overpaid tax) does not apply to tax which was paid by an employer in respect of a tax year ending on or before 5th April 1996.

Interest on overpaid tax: provisions applying to tax years from 1992-93 to 1995-96

23

• (1) This paragraph applies in relation to tax which—

• (a) was paid by an employer in respect of the tax year ending 5th April 1993 or in respect of a tax year ending after 5th April 1993 but on or before 5th April 1996, and

• (b) is repaid to the employer after the end of the tax year in respect of which the tax was paid.

• (2) If the late repayment condition is met, the tax repaid carries interest at the prescribed rate from the relevant time until the order for the repayment is issued (“the interest period”).

• (3) The late repayment condition is that the tax is repaid—

• (a) after the end of the tax year following the tax year in respect of which the tax was paid, and

• (b) after the end of the tax year in which the tax was paid.

• (4) Any change made to the prescribed rate during the interest period applies to the tax repaid from the date of change.

• (5) Regulation 219 (payment by cheque) applies for determining when a payment is made for the purposes of this paragraph as if this paragraph were included among the provisions listed in paragraph (2) of that regulation.

• (6) In this paragraph—

• “the prescribed rate” means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 824 of ICTA[^f00104];

• “the relevant time” means—in a case where the tax was paid more than twelve months after the end of the tax year in respect of which the payment was made, the end of the tax year in which that tax was paid, andin any other case, the end of the tax year after the tax year in respect of which the payment was made.

Overpayments and underpayments of tax: tax years before the tax year ending 5th April 1997

24

• (1) Despite the revocations made by these Regulations, regulation 101 of the 1993 Regulations[^f00105] (repayment of overpayments and recovery of underpayments) continues to apply in relation to an assessment for a tax year ending on or before 5th April 1996, but with the modifications mentioned in sub-paragraph (2).

• (2) The modifications are—

• (a) the references in paragraphs (1) and (2) of regulation 101 to the appropriate code for a subsequent year are to be read as references to the employee’s code for a subsequent tax year;

• (b) the references in paragraphs (1) and (2) of that regulation to the inspector and to the collector are to be read as references to the Inland Revenue;

• (c) the reference in paragraph (6) of that regulation to a direction made by the collector under regulation 42(2) of the 1993 Regulations in relation to the employee and in respect of one or more income tax periods falling within the year is to be read as including a reference to a direction under regulation 72(5) of these Regulations in relation to that employee in respect of one or more tax periods falling within the tax year;

• (d) the reference in that paragraph to a direction made by the Board under regulation 42(3) of the 1993 Regulations in relation to the employee and in respect of one or more income tax periods falling within the year is to be read as including a reference to a direction under regulation 72(5) of these Regulations in relation to that employee in respect of one or more tax periods falling within the tax year;

• (e) the reference in that paragraph to a direction made by the Board under regulation 49(5) of the 1993 Regulations in relation to the employee and in respect of one or more income tax periods falling within the year is to be read as including a reference to a direction under regulation 81(4) of these Regulations in relation to that employee in respect of one or more tax periods falling within the tax year.

• (3) Any tax which is payable to the Inland Revenue under regulation 101(2) as it continues to have effect by virtue of this paragraph is payable within 14 days of the date on which the Inland Revenue first makes application for its payment.

Overpayments and underpayments of tax: tax years before the tax year ending 5th April 2002

25

• (1) Regulation 188 (assessments other than self-assessments)—

• (a) does not apply in relation to an assessment for a tax year ending on or before 5th April 1996, and

• (b) has effect in particular with the following modification in relation to an assessment, other than one under section 9 of TMA[^f00106], for a tax year beginning on or after 6th April 1996 and ending on or before 5th April 2001.

• (2) In paragraph (3), after sub-paragraph (a) insert—

(aa) make any necessary adjustment to B in respect of any shortfall in deductions made in accordance with the Income Tax (Employments) Regulations 1993[^f00107] from the employee, where— (i) payments of profit-related pay have been made to the employee in accordance with a profit-related pay scheme registered under Chapter 3 of Part 5 of ICTA[^f00108], (ii) in consequence of the relief given by that Chapter less tax has been deducted from those payments than would have been deducted if the scheme had not been registered, and (iii) the registration of the scheme has subsequently been cancelled with effect from a time before that relevant for the purposes of the relief;

Attribution of repayments: tax years before the tax year ending 5th April 1997

26

• (1) Despite the revocations made by these Regulations, regulations 106 to 108 of the 1993 Regulations (attribution of repayments) continue to apply in relation to a repayment to which section 824(5) of ICTA[^f00109] applies for a tax year ending on or before 5th April 1996, but with the modification mentioned in sub-paragraph (2).

• (2) The modification is that the reference to the collector in regulation 107(3) is to be read as including a reference to the Inland Revenue.

Certificate that sum due: certificate of the collector

27

• (1) A certificate of the collector that any amount shown in a certificate under the regulations listed in paragraph (2) of regulation 218 has not been paid by an employer to the collector or, to the best of the collector’s knowledge and belief, to any other collector or to any person acting on the collector’s behalf or on behalf of another collector is sufficient evidence that the amount mentioned in the collector’s certificate is unpaid and due to the Crown.

• (2) A certificate of the collector that any amount of interest payable under the regulations listed in paragraph (4) of regulation 218 has not been paid by an employer or employee to the collector or, to the best of the collector’s knowledge and belief, to any other collector or to any person acting on the collector’s behalf or on behalf of another collector is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.

• (3) A document which purports to be a certificate of the collector under sub-paragraph (1) or (2) is treated as such a certificate until the contrary is proved.

Interpretation

28

In this Part of this Schedule—

• “the 1993 Regulations” means the Income Tax (Employments) Regulations 1993;

• “collector” means a collector of taxes.

SCHEDULE 2 — REVOCATIONS

1. Regulations revoked	2. Reference	3. Extent of revocation
The Income Tax (Employments) Regulations 1993	S.I. 1993/744	The whole Regulations.
The Income Tax (Employments) (Amendment) Regulations 1993	S.I. 1993/2276	The whole Regulations.
The Income Tax (Employments) (Amendment) Regulations 1994	S.I. 1994/775	The whole Regulations.
The Income Tax (Employments) (Notional Payments) Regulations 1994	S.I. 1994/1212	The whole Regulations.
The Income Tax (Employments) (Amendment) Regulations 1995	S.I. 1995/216	The whole Regulations.
The Income Tax (Employments) (Amendment No. 2) Regulations 1995	S.I. 1995/447	The whole Regulations.
The Income Tax (Employments) (Incapacity Benefit) Regulations 1995	S.I. 1995/853	The whole Regulations.
The Income Tax (Employments) (Amendment No. 3) Regulations 1995	S.I. 1995/1223	The whole Regulations.
The Income Tax (Employments) (Amendment No. 4) Regulations 1995	S.I. 1995/1284	The whole Regulations.
The Income Tax (Employments) (Amendment) Regulations 1996	S.I. 1996/804	The whole Regulations.
The Income Tax (Employments) (Amendment No. 2) Regulations 1996	S.I. 1996/980	The whole Regulations.
The Income Tax (Employments) (Amendment No. 3) Regulations 1996	S.I. 1996/1312	The whole Regulations.
The Income Tax (Employments) (Amendment No. 4) Regulations 1996	S.I. 1996/2381	The whole Regulations.
The Income Tax (Employments) (Amendment No. 5) Regulations 1996	S.I. 1996/2554	The whole Regulations.
The Income Tax (Employments) (Amendment No. 6) Regulations 1996	S.I. 1996/2631	The whole Regulations.
The Income Tax (Employments) (Amendment) Regulations 1997	S.I. 1997/214	The whole Regulations.
The Income Tax (Employments) (Notional Payments) (Amendment) Regulations 1998	S.I. 1998/1891	The whole Regulations.
The Income Tax (Employments) (Amendment) Regulations 1998	S.I. 1998/2484	The whole Regulations.
The Income Tax (Employments) (Amendment) Regulations 1999	S.I. 1999/70	The whole Regulations.
The Income Tax (Employments) (Amendment No. 2) Regulations 1999	S.I. 1999/824	The whole Regulations.
The Income Tax (Employments) (Amendment No. 3) Regulations 1999	S.I. 1999/2155	The whole Regulations.
The Income Tax (Employments) (Amendment) Regulations 2000	S.I. 2000/1152	The whole Regulations.
The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2000	S.I. 2000/2742	Regulation 3.
The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001	S.I. 2001/1081	In regulation 1(2), the definition of “the Employments Regulations”.Regulations 7 to 21.
The Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) Regulations 2002	S.I. 2002/680	Regulations 3 to 8.
The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003	S.I. 2003/536	In regulation 1(2), the definition of “the Employments Regulations”.Regulation 9.
The Income Tax (Employments) (Amendment) Regulations 2003	S.I. 2003/2494	The whole Regulations.

Signed

Nick Montagu — Ann Chant — Two of the Commissioners of Inland Revenue — 2003-10-21

Explanatory note

(This note is not part of the Regulations)

Following the rewrite of the primary legislation relating to pay as you earn in Part 11 of the Income Tax (Earnings and Pensions) Act 2003, these Regulations rewrite, with minor changes, the Income Tax (Employments) Regulations 1993 and regulation 13 of the Income Tax (Employments) (Notional Payments) Regulations 1994.

The Tax Law Rewrite project at the Inland Revenue has prepared a detailed commentary on these Regulations, together with tables of origins and destinations. Copies have been placed in the Library of each House. The commentary is published by The Stationery Office Limited, ISBN 0118404970. It is also available on the internet.

A Regulatory Impact Assessment has also been prepared in relation to these Regulations. It has been placed in the Library of each House. Paper copies may be obtained from the Tax Law Rewrite Project, Inland Revenue, South West Wing, Bush House, London, WC2B 4RD (telephone 020 7438 7606). It is also available on the internet. The project’s website is at www.inlandrevenue.gov.uk/rewrite.

Footnotes

[^f00001]: 2003 c. 1. Section 684 was amended by section 145(1) and (2) of the Finance Act 2003 (c. 14); section 685(4) was inserted by section 145(4) of the Finance Act 2003; and section 710 was amended by section 145(6) of the Finance Act 2003. Section 707 is recited for the meaning given to the word “prescribed”.

[^f00002]: 1970 c. 9. Section 59A(10) was inserted by section 126(1) of the Finance Act 1996 (c. 8) and amended by paragraph 130 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and section 145(7) of the Finance Act 2003; section 59B(8) was inserted by section 126(2) of the Finance Act 1996 and amended by paragraph 131 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 and section 145(7) of the Finance Act 2003; section 98A was inserted by section 165 of the Finance Act 1989 (c. 26) and amended by paragraph 138 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003. Section 113(1) provides that returns under the Taxes Acts shall be in such form as the Board prescribe.

[^f00003]: 1999 c. 16.

[^f00004]: 2002 c. 23.

[^f00005]: 2003 c. 14.

[^f00006]: Section 1(2)(a) was amended by section 9(3) of the Finance Act 1992 (c. 20).

[^f00007]: 1890 c. 21.

[^f00009]: 1988 c. 1.

[^f00010]: 2003 c. 1. The Income Tax (Earnings and Pensions) Act 2003 is referred to in these footnotes as “ITEPA”.

[^f00011]: S.I. 2001/769.

[^f00014]: Section 685 was amended by section 145(3) and (4) of the Finance Act 2003.

[^f00015]: 1970 c. 9.

[^f00016]: 1995 c. 18.

[^f00017]: S.I. 1995/ 2705 (N.I. 15).

[^f00022]: Section 30 was substituted by section 149(1) of the Finance Act 1982 (c. 39), and subsection (1) was amended by paragraph 13(2) of Schedule 19 to the Finance Act 1998 (c. 36).

[^f00026]: 1995 c. 18.

[^f00027]: S.I. 1995/2705 (N.I. 15).

[^f00028]: S.I. 2001/1004.

[^f00029]: Paragraph 3B was inserted in Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19), and in Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) by section 81(2) of the Child Support, Pensions and Social Security Act 2000.

[^f00030]: Section 559 was amended by section 139 of, and paragraph 1 of Schedule 27 to, the Finance Act 1995 (c. 4), section 55(2) of the Finance Act 1998 (c. 36), Part 3(1) of Schedule 40 to the Finance Act 2002 (c. 23), paragraph 58 of Schedule 6 to ITEPA and by S.I. 1989/2405 (N.I. 19); section 559A was inserted by section 40(1) of the Finance Act 2002.

[^f00031]: S.I. 1993/743.

[^f00032]: 1992 c. 4.

[^f00033]: 1992 c. 7.

[^f00039]: Section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26) and amended by paragraph 138 of Schedule 6 to ITEPA.

[^f00045]: Section 65 was amended by section 57(1) of the Finance Act 1984 (c. 43) and paragraph 30 of Schedule 19 to the Finance Act 1998 (c. 36); section 66 was amended by section 57(2) of the Finance Act 1984, section 89(1) of the Finance Act 2001 (c. 9), S.I. 1980/397 (N.I. 3) and S.I. 1991/724; section 67 was amended by section 58 of the Finance Act 1976 (c. 40), section 156 of the Finance Act 1995 (c. 4) and section 89(1) of the Finance Act 2001.

[^f00046]: Section 222 was amended by section 144 of the Finance Act 2003 (c. 14).

[^f00048]: Relevant amendments were made to Chapters 8 and 9 of Part 3 of ITEPA by paragraphs 22 and 23 of Schedule 22 to the Finance Act 2003 (c. 14).

[^f00050]: Section 65 was amended by section 57(1) of the Finance Act 1984 (c. 43) and paragraph 30 of Schedule 19 to the Finance Act 1998 (c. 36); section 66 was amended by section 57(2) of the Finance Act 1984, section 89(1) of the Finance Act 2001 (c. 9), S.I. 1980/397 (N.I. 3) and S.I. 1991/724; section 67 was amended by section 58 of the Finance Act 1976 (c. 40), section 156 of the Finance Act 1995 (c. 4) and section 89(1) of the Finance Act 2001.

[^f00052]: 1882 c. 61; section 92 was amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).

[^f00053]: 1989 c. 26, to which there are amendments not relevant to these Regulations.

[^f00054]: Section 86 was substituted by section 110(1) of the Finance Act 1995 (c. 4) and amended by section 131 of, and paragraph 3 of Schedule 18 to, the Finance Act 1996 (c. 18).

[^f00055]: Section 824 was amended by paragraph 7 of Schedule 13 to the Finance Act 1988 (c. 39), sections 110(5), 111(4), 158(2) and 179(1) of, and Parts 4, 8 and 10 of Schedule 17 to, the Finance Act 1989 (c. 26), paragraph 14(52) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 41 of Schedule 19 to the Finance Act 1994 (c. 9), section 92 of the Finance Act 1997 (c. 16), section 41 of the Finance Act 1999 (c. 16), section 90 of the Finance Act 2001 (c. 9), and paragraph 104 of Schedule 6 to ITEPA.

[^f00056]: 1972 c. 70; section 173(1) was amended by section 24(1) of the Local Government, Planning and Land Act 1980 (c. 65) and paragraph 26 of Schedule 11 to the Local Government and Housing Act 1989 (c. 42); section 175(1) was amended by paragraph 27 of Schedule 11 to the Local Government and Housing Act 1989.

[^f00057]: 1989 c. 42.

[^f00058]: 2000 c. 22.

[^f00059]: 1973 c. 65.

[^f00060]: S.R. (N.I.) 1999 No. 449.

[^f00061]: 1972 c. 9 (N.I.).

[^f00062]: The definition of “local authority” in section 270(1) was amended by Schedule 17 to the Local Government Act 1985 (c. 51) and section 1(5) of the Local Government (Wales) Act 1994 (c. 19).

[^f00063]: The definition of “local authority” in section 235(1) was substituted by paragraph 92(66) of Schedule 13 to the Local Government etc. (Scotland) Act 1994 (c. 39).

[^f00067]: S.I. 1996/207.

[^f00068]: S.R. (N.I.) 1996 No. 198.

[^f00069]: 1995 c. 18.

[^f00070]: S.I. 1995/2705 (N.I. 15).

[^f00071]: 1992 c. 4. Section 30A was inserted by section 1(1) of the Social Security (Incapacity for Work) Act 1994 (c. 18) and amended by section 64 of the Welfare Reform and Pensions Act 1999 (c. 30); section 40 was substituted by paragraph 8 and section 41 by paragraph 9 of Schedule 1 to the Social Security (Incapacity for Work) Act 1994.

[^f00072]: 1992 c. 7. Section 30A was inserted by article 3(1) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)) and amended by article 61 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)); section 40 was substituted by paragraph 8 and section 41 by paragraph 9 of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994.

[^f00073]: Section 257 was substituted by section 33 of the Finance Act 1988 (c. 39).

[^f00074]: Section 257A was inserted by section 33 of the Finance Act 1988, and amended by section 33(8)(a) and (9)(b) of the Finance Act 1989 (c. 26), section 77(2) of, and paragraph 1 of Schedule 8 to, the Finance Act 1994 (c. 9), paragraph 14 of Schedule 20 to the Finance Act 1996 and section 31(1) to (8) of the Finance Act 1999 (c. 16).

[^f00075]: Section 265 was substituted by paragraph 8 of Schedule 3 to the Finance Act 1988, and subsection (1) was amended by paragraph 19 of Schedule 20 to the Finance Act 1996 (c. 8).

[^f00076]: 1992 c. 4; section 124 was amended by paragraph 30 of Schedule 2 and Schedule 3 to the Jobseekers Act 1995 (c. 18).

[^f00077]: 1992 c. 7; section 123 was amended by paragraph 13 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)).

[^f00078]: Section 59A was inserted by section 192 of the Finance Act 1994 (c. 9), and subsection (1) was amended by section 108(1) of the Finance Act 1995 (c. 4).

[^f00079]: Section 59B was inserted by section 193 of the Finance Act 1994, and subsection (1) was amended by section 122(2) of the Finance Act 1996 (c. 8) and paragraph 131(2) of Schedule 6 to ITEPA.

[^f00080]: Section 8 was substituted by section 90(1) of the Finance Act 1990 (c. 29) and amended by section 178(1) of the Finance Act 1994 (c. 9), section 104(1) to (3) of the Finance Act 1995 (c. 4) and section 121(1) to (3) of the Finance Act 1996 (c. 8); section 8A was inserted by section 90(1) of the Finance Act 1990 and amended by section 178(2) of the Finance Act 1994, sections 103(3) and (4) and 104(1) and (2) of the Finance Act 1995 and section 121(1) to (3) of the Finance Act 1996.

[^f00081]: Section 9 was substituted by section 179 of the Finance Act 1994 (c. 9), and amended by sections 121(4) and 122(1) of the Finance Act 1996 (c. 8), section 98(2) of the Finance Act 1998 (c. 36), paragraphs 1 and 2(1) of Schedule 29 to the Finance Act 2001 (c. 9) and paragraph 125 of Schedule 6 to ITEPA.

[^f00082]: Section 30 was substituted by section 149(1) of the Finance Act 1982 (c. 39), and subsection (1) was amended by paragraph 13(2) of Schedule 19 to the Finance Act 1998.

[^f00083]: 1999 c. 16.

[^f00093]: Sections 31 to 31D were substituted by paragraph 11 of Schedule 29 to the Finance Act 2001 (c. 9).

[^f00095]: S.I 1993/744; relevant amending instruments are S.I. 1993/2276, S.I. 1994/775, S.I. 1994/1212, S.I. 1995/447, S.I. 1995/853, S.I. 1995/1223, S.I. 1995/1284, S.I. 1996/804, S.I. 1996/980, S.I. 1996/1312, S.I. 1996/2381, S.I. 1996/2554, S.I. 1996/2631, S.I. 1997/214, S.I. 1998/1891, S.I. 1998/2484, S.I. 1999/70, S.I. 1999/2155, S.I. 2002/680, S.I. 2003/536, and S.I. 2003/2494.

[^f00096]: Section 710 of ITEPA was amended by section 145(6) of the Finance Act 2003 (c. 14).

[^f00097]: 1978 c. 30.

[^f00098]: Regulation 46 was substituted by regulation 4 of S.I. 1995/1284 and paragraph (1) was amended by regulation 15 of S.I. 1998/2484 and regulation 17(1) of S.I. 2001/1081.

[^f00099]: Section 168(5)(c) was substituted by section 62(4) of the Finance Act 1997 (c. 16) and repealed by paragraph 24 of Schedule 6 to ITEPA.

[^f00100]: Regulation 46AA was inserted by regulation 4 of S.I. 1995/1284.

[^f00101]: 1882 c. 61; section 92 was amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).

[^f00102]: 1989 c. 26, to which there are amendments not relevant to these Regulations.

[^f00103]: Regulation 42(2) and (3) were amended by regulation 3 of S.I. 1995/447. Regulation 49(5) was amended by regulation 5 of S.I. 1995/447.

[^f00104]: Section 824 was amended by paragraph 7 of Schedule 13 to the Finance Act 1988 (c. 39), sections 110(5), 111(4), 158(2) and 179(1) of, and Parts 4, 8 and 10 of Schedule 17 to, the Finance Act 1989 (c. 26), paragraph 14(52) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 41 of Schedule 19 to the Finance Act 1994 (c. 9), section 92 of the Finance Act 1997 (c. 16), section 41 of the Finance Act 1999 (c. 16), section 90 of the Finance Act 2001 (c. 9) and paragraph 104 of Schedule 6 to ITEPA.

[^f00105]: Regulation 101 was amended by regulation 7 of S.I. 1995/447 and regulation 14 of S.I. 1996/1312.

[^f00106]: Section 9 was substituted by section 179 of the Finance Act 1994 (c. 9), and amended by sections 104(4) and 115(2) of the Finance Act 1995 (c. 4), sections 121(4) and 122(1) of the Finance Act 1996 (c. 8), section 98(2) of the Finance Act 1998 (c. 36), paragraphs 1 and 2(1) of Schedule 29 to the Finance Act 2001 (c. 9) and paragraph 125(2) and (3) of Schedule 6 to ITEPA.

[^f00107]: S.I. 1993/744; relevant amending instruments are S.I. 1993/2276, S.I. 1994/775, S.I. 1994/1212, S.I. 1995/447, S.I. 1995/853, S.I. 1995/1223, S.I. 1995/1284, S.I. 1996/804, S.I. 1996/980, S.I. 1996/1312, S.I. 1996/2381, S.I. 1996/2554, S.I. 1996/2631, S.I. 1997/214, S.I. 1998/1891, S.I. 1998/2484, S.I. 1999/70, S.I. 1999/2155, S.I. 2002/680, S.I. 2003/536, and S.I. 2003/2494.

[^f00108]: Chapter 3 of Part 5 was repealed by Part 6(3) of Schedule 18 to the Finance Act 1997 (c. 16).

[^f00109]: Section 824(5) was amended by section 158(2) of the Finance Act 1989 (c. 26) and repealed, with savings, by paragraph 41 of Schedule 19 to the Finance Act 1994 (c. 9).

Editorial notes

[^key-004763ee12739d8cd496933add55e5f2]: Words in reg. 97J substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 105