# The Income Tax (Pay As You Earn) (Amendment) Regulations 2026, Introduction: Introductory text


INCOME TAX
Made 27th February 2026
Laid before the House of Commons 2nd March 2026
Coming into force 6th April 2026
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970, section 133(1) and (2) of the Finance Act 1999, section 136(1) and (2) of the Finance Act 2002 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003 and now exercisable by them.

---
Source: https://www.legislation.gov.uk/uksi/2026/189/introduction (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.