# The Income Tax (Pay As You Earn) (Amendment) Regulations 2013, Regulation 1: Citation commencement and effect


(1) These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2013.
(2) Regulations 1 to 3 and 12 to 40 come into force on 6th April 2013 and apply in relation to the tax year 2013-14 and subsequent tax years.
(3) Regulation 4 comes into force on 6th April 2013 and applies in relation to the tax year 2013-14 only.
(4) Regulations 5 to 11 come into force on 6th April 2014.

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Source: https://www.legislation.gov.uk/uksi/2013/521/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.