The Income Tax (Pay As You Earn) Regulations 2003

[^key-bb824875f1a687aa1f497b3fe6af7a05]: Words in reg. 2(1) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(2)(c)

[^key-bbdfe4713439aa72dca2becb646c2732]: Formula in reg. 70(2) substituted (6.4.2006) by The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006 (S.I. 2006/777), regs. 1(1), 3(a)

[^key-bbe09740aaead2e84d8a3e511f3701a3]: Word in reg. 87(4) substituted (19.12.2016) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016 (S.I. 2016/1137), regs. 1(1), 10(b)

[^key-bca6d24641040a2485f05f238cf95ff1]: Words in reg. 218(4) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(7)

[^key-bd34a6c50e9054748fb9f29bb73ba145]: Regs. 67I-67K and cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2014 (S.I. 2014/2396), regs. 1(1), 2

[^key-bda3606bb57aa9d9acb591e855b0dd03]: Reg. 7(3)(d)(i)-(iii) substituted for words (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 4(c)

[^key-bdb791d8d97c9967de2dd1350c75e2d3]: Words in reg. 70(3) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 14(3)(a)

[^key-bfedba8edece1ce3e521678b0c495f5d]: Reg. 50A inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 7

[^key-c0492908402d60e33ceb16e7cdd78239]: Reg. 37(1A) inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 5

[^key-c08c73bf913dc1fcb9d8153ea8ca5d9b]: Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3

[^key-c0aab57f3c79ba3a514dda4639fc4ed9]: Words in reg. 11(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7

[^key-c188525c28bec1463022b77c42ef9770]: Words in reg. 184B(2) Table 7A substituted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 3(b)

[^key-c1dd30c0793eef3afaf917ef15712383]: Words in reg. 2(1) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 6(b)

[^key-c2494628d9e630c8beadfea3d47b5d01]: Reg. 57 heading substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 14(a)

[^key-c260c63f1ce15422a1e0210425cd5567]: Reg. 97 substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 6

[^key-c2975a1c16e98e98d4070fff8f225947]: Regs. 75A, 75B inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 35

[^key-c29db2d8f77933ee1f166521ef6bbfe0]: Reg. 68(7) added (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 12(3)

[^key-c2b9801865456f3b7ec0a985a64a2a68]: Words in reg. 213(3) Table 11 omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 14(b)

[^key-c2f54c2c0386ddc1b1b3ab5a9d644c36]: Words in reg. 10(4) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7

[^key-c367d3d079a40e25cc961080cec6cc1f]: Words in reg. 215 substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 24(b)

[^key-c3cc4b69f5c53c33f97e6fbc7a55eb91]: Word in reg. 43(9)(c) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 5

[^key-c495df7a9e7c0edc357f80f6647fffe9]: Reg. 81(4A) inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 5

[^key-c5532cf9140c6217462e516c4aaf9304]: Words in reg. 215 added (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 24(c)

[^key-c674319bc1bc5bc678789578171b33de]: Words in reg. 214(2) Table 12 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 5(2)

[^key-c73673acc4ec51ade622aec4217b6c4a]: Words in reg. 61B(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016 (S.I. 2016/1137), regs. 1(1), 4(b)

[^key-c74fd824f53c74cd71b4abc164c2d446]: Words in reg. 219(2) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 51

[^key-c82d91acd8bf4919ec7268a0184211c8]: Regs. 72A-72D inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 4

[^key-c8ba63a9de244028bbc68268ead90ab5]: Words in reg. 71(3) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 29(a)

[^key-c912728e60a16eab06b07f3d7bc9651e]: Reg. 109 in force at 6.4.2004, see reg. 1

[^key-c91bf9b46f944612ca89c1212a9d497a]: Word in reg. 215(b) inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 6(2)(b)

[^key-c94fdbf74c42c63311acd3566b9fdb09]: Reg. 50 heading substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 15

[^key-c96511482b1ed0a5241302be3c7fd1e7]: Words in reg. 211 Table 10 substituted (6.4.2016) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2016 (S.I. 2016/329), regs. 1, 4(a)

[^key-ca9b76ec9fbcbff9ca1e5e360bb82a7c]: Word in reg. 110(4) inserted (in relation to the tax year 2010-11 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 3

[^key-caa31bb8aa1feba01cb56c2152758c2a]: Word in reg. 67D(3) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 5(c)

[^key-cadd83deec866844eaf7d356174dd3ab]: Words in reg. 72A(6) 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. 96(5)

[^key-caff5af2dca244be6daa8fd10308b3a9]: Words in reg. 71 heading substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 32

[^key-cc10ef816b16d4d44a54d84f107b1ab6]: Reg. 105 in force at 6.4.2004, see reg. 1

[^key-cc35154de899a9655d4d874366986cbe]: Reg. 48(2A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 7(c)

[^key-cc456a443701c20c020c097428d4eb60]: Sch. A1 paras. 22C, 22D inserted (6.4.2016) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2016 (S.I. 2016/329), regs. 1, 5

[^key-cd2cb0e9fbd4d6827ac9c9565e14f61e]: Reg. 66(6)(e)-(eb) substituted for reg. 66(6)(e) (6.4.2015) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2014 (S.I. 2014/2689), regs. 1(2), 6(a)

[^key-cd6af6d6eb2b2aff6f49d436d1800e9f]: Word in reg. 46(2) substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 3(3)(a)(ii)

[^key-cda092b5751a0122af6cce9db23b085c]: Words in reg. 211 Table 10 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 68(a)

[^key-ceb89297b69e9241e0626d8a870811aa]: Words in reg. 46(7) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 13

[^key-cef803a80186800ad1efaf9425fc23d8]: Word in reg. 72A(6) 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. 96(3)

[^key-cf22605b7651ce3134aa34d069583dcf]: Words in reg. 185(6) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 6(e)

[^key-d366947385195b4ae9e203d36a8436cb]: Reg. 102 in force at 6.4.2004, see reg. 1

[^key-d3e5b79f0f607fb95b1b036a15c60c68]: Words in reg. 15(3)(c) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 27(3)

[^key-d4081a6e73ecdf085ebe18f49223c2e3]: Words in reg. 218(2) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 8

[^key-d422d718db9f5785dc27078f60599ac0]: Reg. 49(2A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 8(b)

[^key-d48edec8a663dd13ff861790a6e6fc60]: Words in reg. 61B(2)(b) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016 (S.I. 2016/1137), regs. 1(1), 4(a)

[^key-d4afaa13bf06d98737f8340afdd22865]: Words in reg. 70(3) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 28

[^key-d51c6dd846ffa1486dc942f3b244ab82]: Words in reg. 210AA substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(4)

[^key-d59a74a07bed11c6b329f812f33db721]: Words in reg. 67E(1) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(a)(i)

[^key-d6b78b48863137bc6819f9088107ee2a]: Words in reg. 72(7) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(3)(a)

[^key-d6f68a21a6fc6164d384898add55a925]: Words in reg. 97E(1)(f) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(9)(b)

[^key-d7b7711094941b341ed2507fba4d1ba6]: Reg. 42(6A) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 11

[^key-d94c2f7b1a03b2e228492f0262e4fe9b]: Words in reg. 2(1) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 3

[^key-d974670e5a1b54ab255ff5ef702a4064]: Words in reg. 184B(1) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(b)(ii)

[^key-da024f0fe6dfa7085989152e745cb85d]: Reg. 207(1) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 19

[^key-da0bfa6df12eb4c520763d10bbd33752]: Words in reg. 210B Table 9A substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(6)(c)

[^key-da7eca78813641850d735d6b348fb426]: Words in reg. 97N(1) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 34

[^key-daa446dd4dec2430d8c176695522f740]: Reg. 215(c) inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 6(2)(c)

[^key-db0a764321b351bf7b0cf3ae2f0d6d93]: Words in reg. 70(3) inserted (26.2.2015) by The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/125), regs. 1(2), 3(b), 5 (with reg. 6)

[^key-dc5942f6ece1eb68824f377dc984c58a]: Regs. 210A, 201AA substituted for reg. 210A (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 14 (with reg. 1(5)(6))

[^key-dcbb5048ac7d02e5042da870088abd76]: Reg. 198A inserted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 5

[^key-dd0974e26487c85e66e05730c3deb2c6]: Words in reg. 97D(8) substituted (6.8.2007) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007 (S.I. 2007/2296), regs. 1, 2

[^key-dede9fb7f0372a4ca6e6c2cda9ae288f]: Reg. 104 in force at 6.4.2004, see reg. 1

[^key-df3b1a622507daa6a6be921588105743]: Reg. 207(1)(e) inserted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 10

[^key-e05c0869505e90444fbe83290c89ec55]: Reg. 110 in force at 6.4.2004, see reg. 1

[^key-e16cef74c03fffe2dba51918e59bea17]: Reg. 210C(2)(aa) inserted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 15(b)(i) (with reg. 1(5)(6))

[^key-e1e2d9f2523e2510596c484259aeac2a]: Word in reg. 50A(3) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 17

[^key-e22aaf02d43e2168c4fe5759cf3acaa0]: Reg. 7(3)(ba) inserted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 4(a)

[^key-e3d0c5ea6cf08a822728e83253252287]: Reg. 73A inserted (6.4.2007) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2007 (S.I. 2007/1077), regs. 1, 15

[^key-e43194389bc6fa0ede46ecf66fe05ea8]: Words in reg. 198A(2)(b) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 46

[^key-e43413a35cc51a7315740e1ccd5ddcc5]: Reg. 67CA inserted (9.8.2012 with effect in relation to relevant payments made on and after 1.9.2012) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2012 (S.I. 2012/1895), regs. 1, 2

[^key-e4a655f5470f786ac8858f4f31f8732a]: Words in reg. 46(2) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(3)

[^key-e567320d51c13d73e2fd1718280673d5]: Words in reg. 67E(1) inserted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(a)(ii)

[^key-e59ddd91bfac9e0b72467dbbfe5638d9]: Regs. 67BA-67BC inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 19

[^key-e5bc37a831526dcf827fa43f062865e3]: Reg. 46(3) substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 3(5)

[^key-e6081dafa09eb5cc24772b326064e5de]: Sch. A1 para. 22A inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(e)

[^key-e651d1f89d3a0661328a51c53920e0aa]: Reg. 57(3) substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 7(2)

[^key-e6944c7ac5289156f646ead74499937e]: Words in reg. 46(2) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 17(a)

[^key-e6c57b7eddddb7f39df6c224dc1d7275]: Words in reg. 184B(1) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 17(b)(iv)

[^key-e6dd6fb569f0cb288bd84db13612f108]: Words in reg. 97L(3) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(12)(b)

[^key-e790e1252341be3a8416ad86a503cd5e]: Words in reg. 46(2) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 17(c)

[^key-e7af0e0ee342c68ad089410e83beb4ca]: Words in reg. 72B(3) 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. 97(2)

[^key-e7eb56a23fcf0ee8e6ae11bf9c5b8683]: Words in reg. 2(1) inserted (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. 93

[^key-e81d3bdbf28583264f24b37c02f97641]: Words in reg. 80(1) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 38(a)(ii)

[^key-ea03c0bfd497b344c2178d6d528fe621]: Words in reg. 46(1B) inserted (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 3(1)

[^key-ebf39cdedaab0e5dd8ca54a71f77f233]: Words in reg. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015 (S.I. 2015/171), regs. 1(2), 2(2)(d)

[^key-ec0366ef128c8d44f278d2d7380f82b6]: Words in reg. 7(2A) substituted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(3)

[^key-ecb4e687e0271e10013cc735d05beac4]: Pt. 3 Ch. 3A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 6

[^key-ee9bf2d3723d7e46e1ee242fcf36c54a]: Word in reg. 84(1)(a) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 40(a)

[^key-eeeb7954928147058258a1392576f88b]: Reg. 97D(3A) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 43

[^key-ef185efac9e3c828bcb1277448c2767d]: Pt. 10 Ch. 4A inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 49

[^key-ef2b54f6f9ebc49974eda3b0a8ac3b89]: Word in reg. 55(4)(i) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 12(c)(iii)

[^key-ef45385666ebf117e17dfb4c46ea8922]: Reg. 1 in force at 6.4.2004, see reg. 1

[^key-f05aa28b5fbe61ed047645313f67d9a8]: Reg. 67D(2A) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(b)

[^key-f05e3b381430b9fbcbb4565bb447461c]: Words in reg. 218(2) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 50

[^key-f0eb09ea59184e385ca786a5058a0828]: Words in reg. 210AA Table 9ZA substituted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 11(4)

[^key-f15c7cdb504e62fa62da235bdebb33f1]: Regs. 54A, 54B and cross-headings inserted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 13

[^key-f1a5456fb86818ba98b49ceaca4072ed]: Reg. 6 in force at 6.4.2004, see reg. 1

[^key-f2a99ca5adb5cd7c907196944133f166]: Word in reg. 74(4)(b) substituted (6.4.2006) by The Income Tax (Pay as You Earn) (Amendment) Regulations 2005 (S.I. 2005/2691), regs. 1, 9(2)

[^key-f35845207036203f87e6dcdcd91362fe]: Words in reg. 97H(3)(b) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(11)

[^key-f37e32ab43e4c8cc7764c22ffb32e0a4]: Words in reg. 72E(1)(a) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 8(a)

[^key-f4786970c854ba264713b5aeb7886271]: Words in Pt. 10 Ch. 4 heading inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 48

[^key-f59547c60182a59f8f049ccec4aa10ed]: Words in reg. 67D(3) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 21(c)

[^key-f66c25a162c3d58b48f40423b17809a9]: Words in reg. 70(3) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 31

[^key-f6e3d327030aec61f887348608d88139]: Sch. A1 paras. 14A, 14B inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(d)

[^key-f6e4735fcead863d4ec4b9a7c0da9639]: Reg. 99(2)(c) omitted (6.4.2010) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(2), 16(b)

[^key-f7392ffb8bf419891a7db780fdbb5980]: Reg. 68 cross-heading omitted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(a)

[^key-f8e7d13489cf1acfd86f578fcc3642db]: Words in reg. 72A(6) inserted (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. 96(2)

[^key-fa2cab21424204773a6914d018036e4e]: Reg. 40A inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 10

[^key-fa8c6ec040554abac7c058d0e108d8b6]: Reg. 48(2)(a) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(2), 7(b)

[^key-faeac1197bc26b4045e05e755d7b42be]: Words in reg. 46(2) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 17(b)

[^key-fb5f7a609a6213a86f66ef73c29e9e8c]: Words in reg. 84(1)(a) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(6)(a)

[^key-fc2a2451765a7f7cf2dac9a6bd421b99]: Word in reg. 50 substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 16(c)

[^key-fdc74f763e8d3d84c3a6c75fa9c8f025]: Word in reg. 67E(2)(3) substituted (6.4.2014) by The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 6(b)

[^key-fe314ea45f3d7d072e5241a491946534]: Words in reg. 217(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 111(2)

[^key-ff1c9cb635d6cf89b0d58395734ea6e9]: Words in reg. 2 substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 3(b)

[^key-fff9a8fe123e1f06a8517549bcf2be29]: Words in reg. 53(1) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 21(a)

[^M_F_02e66d67-4c78-41a2-c181-9670ba36ba61]: Word in reg. 78(9) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(8)

[^M_F_0a4bc4ff-056d-4831-e890-c3072d967a75]: Words in reg. 78(10) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(9)(a)

[^M_F_0b1c0d2b-bcf7-42fa-a374-963fe9536f9d]: Reg. 7(4) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 4(b)

[^M_F_0f5dd55a-a44b-4975-8715-de95fd4bba75]: Word in reg. 80(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 9(a)

[^M_F_12a4fb72-cbc3-4674-a5f5-f4d41b6a93eb]: Word in reg. 78(11) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(10)

[^M_F_12b0d3af-84cd-4e2d-bbac-1488f3843687]: Words in Sch. A1 para. 43(a) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(m)

[^M_F_19dddaff-7fa3-4b2d-d075-2c9805e951ba]: Word in reg. 78(7) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(6)

[^M_F_1e7ff5a2-1f69-4de7-c0cb-4566b3a526f8]: Reg. 218(2A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(3)

[^M_F_201350b8-bad7-4e25-aa5d-f74c64f43aa8]: Words in Sch. A1 para. 5 inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(a)

[^M_F_27d6d7af-6202-42e8-8fcd-0e2fdbe4c75d]: Words in Sch. A1 para. 41(b)(ii) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(l)

[^M_F_287f5ab7-e860-4138-ead1-d2e1016e4496]: Word in reg. 218(3) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(4)

[^M_F_36c53ba0-05da-41de-9602-b1d16b5fd673]: Reg. 7(3)(d)(e) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 4(a)

[^M_F_37e0bad6-b235-4b01-f58e-ce7f3e9cc5be]: Word in reg. 78(8)(b) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(7)(c)(ii)

[^M_F_39eb28e7-1a05-4751-ad5b-4106aa3e4e20]: Word in reg. 188(6) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 15(b)

[^M_F_3c8af4b9-b163-4c52-ec8b-e750ea3b73ef]: Reg. 80(3A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 9(c)

[^M_F_4ad25c49-2d50-482a-e1af-be852bab9320]: Word in reg. 80(2) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 9(b)

[^M_F_4bc1ca9a-a93f-47b5-81e1-3c7928009150]: Words in reg. 84(4) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 11(4)

[^M_F_4c9f1b49-09bb-4109-9b51-5cbfa5b41278]: Words in Sch. A1 para. 13 substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(c)

[^M_F_58b09bed-6d2d-45fa-8191-95f58132321c]: Words in reg. 84(3) Table 4 inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 11(3)

[^M_F_59119f59-d49a-4860-dfe8-3734e859a6f5]: Words in reg. 188(7) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 15(c)

[^M_F_6467acaa-428a-4ee5-cbe9-409fbb180f1e]: Words in reg. 72G(3) substituted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 100(2)

[^M_F_6b7fe690-677d-4752-b224-a8f70d030afe]: Words in Sch. 1 para. 21(3) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 17

[^M_F_6e20483a-ae96-49fe-de1f-e74964cd4360]: Words in reg. 84(5) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 11(5)

[^M_F_74aaa388-7906-4157-9e55-ab4c1eae9071]: Reg. 218(4A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(5)

[^M_F_765a67c2-3d98-458d-c2f0-f4ed0c0cda60]: Word in reg. 108(2)(e) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 12(b)

[^M_F_7e4b5a99-9380-4dea-8774-f937ab3fd2f6]: Words in Sch. A1 para. 28 substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(h)

[^M_F_83f5e1cf-718d-46d2-c27a-7abd7760a290]: Word in reg. 78(3)(b) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(3)

[^M_F_885b87ad-0cb7-47ef-c10c-856be56da74f]: Word in reg. 78(6) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(5)(b)

[^M_F_892bb711-4f88-4848-e95f-7025adf1e6df]: Words in reg. 2(1) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 3(a)

[^M_F_908220e0-a5a8-43d9-e1fe-f9e8847470c4]: Words in reg. 78(6)(a) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(5)(a)(ii)

[^M_F_979d4915-ed73-470a-e5d8-3d333fb15cd7]: Words in reg. 78(6)(a) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(5)(a)(i)

[^M_F_9ba40639-1591-4c51-f41a-b7ebad77b2b0]: Word in reg. 188(3)(c)(i) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 15(a)

[^M_F_9d00dd72-fe4f-49be-ef4d-38d006c0de03]: Words in Sch. A1 para. 27 substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(g)

[^M_F_a6e8ee1a-2792-49a1-a6c9-5d67cf3055a4]: Words in reg. 78(8)(a) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(7)(b)

[^M_F_b7097632-e9ce-4c9b-eb27-aff6c36039c4]: Word in reg. 78(2)(b) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(2)

[^M_F_b8cfd999-d6f6-4ef5-951d-50d198e65143]: Words in Sch. A1 para. 41(a)(i) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(l)

[^M_F_bec6298d-f564-4211-9168-26d9ffd73c35]: Words in 72D(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 6

[^M_F_c5ec648e-afd6-42bc-c306-759a08a735d5]: Words in reg. 185(6) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 14

[^M_F_c629c848-0670-4fec-b59f-46784359d486]: Reg 2B(1)(c) omitted (6.4.2013) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 15

[^M_F_c89e2b79-3570-47ab-d18b-f916685dd974]: Words in Sch. A1 para. 43(b) substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(m)

[^M_F_c9001df6-a951-4f8a-998f-b3f1bfbc2645]: Words in reg. 78(4)(a) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(4)(c)

[^M_F_d668f580-703f-4bcb-94ef-a9181bc3b022]: Word in reg. 78(4) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(4)(a)

[^M_F_d76fdcc5-6821-4311-caec-47f683cd0d5d]: Words in reg. 84(2) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 11(2)

[^M_F_dd87cc95-708f-4d89-f8ba-dc13dcdd1d4b]: Word in reg. 218(5) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(6)

[^M_F_ddbd2661-c216-41e4-96c4-83ab8d2d0d21]: Reg. 108(2)(d) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 12(a)

[^M_F_e2d513cd-fb40-4fd4-ec15-b486e3eac528]: Word in reg. 218(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(2)

[^M_F_e331db2c-7fbe-411a-dafe-b05aaa4c9e2a]: Sch. A1 para. 21(b)(ba) substituted for Sch. A1 para. 21(b) (6.4.2014) by virtue of The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 20

[^M_F_e5066a3d-bb59-4bf4-92c5-5a552d10c20a]: Regs. 72E-72G inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 7

[^M_F_e6c2fc78-3d87-4e26-c2e7-ddeb06213978]: Word in reg. 78(8)(b) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(7)(c)(i)

[^M_F_efdd7191-fad4-46a8-abbb-aea964e416c7]: Words in reg. 218(6) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(7)

[^M_F_efdf282b-63d9-44e5-9666-1318c0a378e0]: Word in reg. 78(10) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(9)(b)

[^M_F_f4140423-79fd-4a89-be32-fa30486f591e]: Words in reg. 78(4) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 8(4)(b)

[^M_F_f6312c84-d93c-4a2e-f13a-d25d4d99a05f]: Sch. A1 para. 7 omitted (29.1.2015) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2015 (S.I. 2015/2), reg. 2(6)

[^M_F_f84946e2-0340-4cb6-d636-9fd243a8f185]: Words in reg. 2(1) omitted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 3(b)

[^M_F_f875b28e-64ef-494d-8413-0da91fc38a02]: Sch. A1 para. 44 omitted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(n)

[^key-937ffa082c05c130e534dbf99b4ba70e]: Words in reg. 148 inserted (N.I.) (27.9.2017) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/236), regs. 1(1), 59

[^key-610a8055061a99be564bc20f8c10b60a]: Word in reg. 105 heading substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 7(a)

[^key-1d3c711e2993841ca01fecb077ab957e]: Word in reg. 117 heading substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 16(a)

[^key-9b6fe7b8f410ec9bfb760b03647e2a42]: Reg. 32B inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 6

[^key-a16f9809d6848702d45d5b0fae68d3d0]: Words in reg. 2 omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 3(a)

[^key-0af9de5c1fd9cc3e4b002babc5418168]: Words in reg. 2 omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 3(b)

[^key-06b7760f8aff8795df024f8559c144bf]: Words in reg. 2 inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 3(c)