# The Income Tax (Pay As You Earn) (Amendment) Regulations 2017, Introduction: Introductory text


Income Tax
Made 15th March 2017
Laid before the House of Commons 16th March 2017
Coming into force 6th April 2017
These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.
The powers exercised by the Treasury are those conferred by section 100(4) of the Finance Act 2016.
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by section 59BA(7) of the Taxes Management Act 1970, section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003 and sections 105(1) to (6), 106 and 111 of the Finance Act 2016 and now exercisable by them.

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Source: https://www.legislation.gov.uk/uksi/2017/414/introduction (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2017/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.