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The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007

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The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 List of acts
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CONTENTS

Statutory Instruments

2007 No. 2296

INComE TAX

The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007

Made: 2nd August 2007

Laid before the House of Commons: 3rd August 2007

Coming into force: 6th August 2007

 

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 684 and 688A(1) to (4) of the Income Tax (Earnings and Pensions) Act 2003(1) and now exercisable by them(2).

Citation and commencement

1.  These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007, and shall come into force on 6th August 2007 immediately after the Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007(3).

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

2.  In the Income Tax (Pay As You Earn) Regulations 2003(4), in regulation 97D(8) (time limits for issue of transfer notices), for “12 months” substitute “three months”.

 
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