# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 174: Application of other regulations

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

(1) The following regulations apply, subject to this Chapter, to payments of taxable incapacity benefit with the modifications mentioned in paragraphs (2) to (4)—
regulation 2
interpretation
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
regulations 22 to 25
cumulative basis
regulations 26 to 31
non-cumulative basis
regulation 33
nil tax code: no deductions or repayments
regulation 36
cessation of employment: Form P45
regulation 66
deductions working sheets
regulation 67
information to employees about payments and tax deducted
regulation 68
periodic payments to and recoveries from the Revenue
regulation 69
due date and receipts for payments of tax
regulation 70
quarterly tax periods
regulation 72
recovery from employee of tax not deducted by employer
regulation 73
annual return of relevant payments liable to deduction of tax
regulation 74
annual return of relevant payments not liable to deduction of tax
regulation 76
certificate if tax in regulation 73 return is unpaid
regulation 79
certificate after inspection of PAYE records
regulation 84
recovery of tax and interest
regulation 97
retention by employer of PAYE records
regulation 98
multiple PAYE schemes
regulation 102
succession to a business etc
regulation 141
direct collection and special arrangements
regulation 185
adjusting total net tax deducted for purposes of sections 59A(1) and 59B(1) TMA
regulation 188
assessments other than self-assessments
regulation 211
how information must or may be delivered by employers
regulation 216
service by post
regulation 218
certificate that sum due
regulation 219
payment by cheque.
(2) In the application of those regulations, the expressions listed in column 1 of Table 7 have the meanings shown in column 2 of the table.
Table 7
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 incapacity benefit.
(3) In regulation 15 (flat rate codes)—
(a) omit paragraph (1);
(b) omit paragraph (3)(a); and
(c) for paragraph (3)(c) substitute—
“(c) the Inland Revenue consider that the code which would otherwise be the claimant’s code would result in too much tax being deducted for the tax year in question.”
(4) In regulation 21(1) (deduction and repayment of tax by reference to employee’s code), for “in accordance with these Regulations” substitute “in accordance with Chapter 3 of Part 8”.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/174 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-174
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.