# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2018, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2018 and come into force on 1st January 2019.
(2) The amendments made by these Regulations have effect for the tax year 2019-20 and subsequent tax years.

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Source: https://www.legislation.gov.uk/uksi/2018/1327/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2018/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.