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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016 and come into force on 19th December 2016.

(2)

Regulations 3 to 9 have effect for tax year 2017-18 and subsequent tax years.