Regulation 1 Citation, commencement and effect

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2015 and come into force on 1st October 2015.

The amendments made by these Regulations have effect in relation to the tax year appointed by the Treasury under section 25(5) of the Scotland Act 2012^f1 and subsequent tax years.