# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 1: Citation, commencement and interpretation

Extent: E+W+S+N.I.

(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2012 and come into force on 6th April 2012.
(2) In these Regulations, “the 2003 Regulations” means the Income Tax (Pay As You Earn) Regulations 2003.

---
Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.