Regulation 1 Citation, commencement and effect
(1)
These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2012 and come into force on 9th August 2012.
(2)
These Regulations have effect in relation to relevant payments made on and after 1st September 2012.
(3)
In paragraph (2), “relevant payments” has the meaning given in regulation 4 of the Income Tax (Pay As You Earn) Regulations 2003f1.
Annotations
Footnotes
- f1
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2003/2682; relevant amending instruments are S.I. 2007/1077, 2010/688 and 2012/822.