# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 150: Application of other regulations

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

(1) The following regulations apply to payments of taxable jobseeker’s allowance made to a claimant with the modifications mentioned in paragraphs (2) and (3)—
regulation 2
interpretation
regulation 14
matters relevant to determination of code
regulation 15
flat rate codes
regulation 16
continued application of employee’s code
regulation 17
notice to employee of code
regulation 18
objections and appeals against employee’s code
regulation 19
amendment of code
regulation 20
notice to employer of amended code
regulation 21
deduction and repayment of tax by reference to employee’s code
regulation 97
retention by employer of PAYE records
regulation 98
multiple PAYE schemes
regulation 102
succession to a business etc
regulation 185
Adjusting total net tax deducted for purposes of sections 59A(1), 59B(1) and 59BA(2) TMA
regulation 188
assessments other than self-assessments
regulation 211
how information must or may be delivered by employers
regulation 214
how information must be provided by employees
regulation 216
service by post.
(2) In the application of those regulations, the expressions listed in column 1 of Table 5 have the meanings shown in column 2 of the table.
Table 5
Meaning of expressions in application of other regulations
1. Expression
2. Meaning for purposes of this Chapter
employee
claimant
employer
Department
employment
award
relevant payments
taxable jobseeker’s allowance.
(3) In the application of regulations 20 and 21, any reference to the deduction or repayment of tax must be read as a reference to the tax calculation which the Department is required to make at the end of the tax year or on the cessation of an award (by virtue of regulations 157(2)(a) and 158(2) respectively).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/150 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-150
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.