Regulation 1 Citation, commencement and effect

(1)

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015.

(2)

These Regulations come into force on 6th April 2015 and have effect in relation to tax quarters beginning on or after that date.

(3)

In this regulation tax quarter has the meaning given in regulation 2(1) of the Income Tax (Pay As You Earn) Regulations 2003^f1.

Annotations

f1: S.I. 2003/2682. Relevant amending instruments are S.I. 2009/56 and S.I. 2014/474.