# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015, Introduction: Introductory text


Income Tax
Made 9th February 2015
Laid before the House of Commons 10th February 2015
Coming into force 6th April 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970, section 136 of the Finance Act 2002 and now exercisable by them and section 716B of the Income Tax (Earnings and Pensions) Act 2003.

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Source: https://www.legislation.gov.uk/uksi/2015/171/introduction (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.