# The Income Tax (Payments on Account) (Amendment) Regulations 2008

S.I. 2008/838 · made 26 March 2008

These Regulations amend regulation 3 of the Income Tax (Payment on Account) Regulations 1996 (S.I. 1996/1654), increasing the assessed amount prescribed for the purposes of section 59A of the Taxes Management Act 1970 from £500 to £1,000 for the year of assessment 2009-10 and subsequent years of assessment. The effect is to increase to £1,000 the amount of tax which must be outstanding before a taxpayer is required to make a payment on account of income tax under section 59A of the Taxes Management Act 1970.

Made under: Taxes Management Act 1970 (Section 59A)

PDFs: Printed copy https://openlegislation.uk/income-tax-payments-on-account-amendment-regulations-2008/pdf/uksi_20080838_en.pdf; Explanatory Memorandum https://openlegislation.uk/income-tax-payments-on-account-amendment-regulations-2008/pdf/uksiem_20080838_en.pdf

## Introductory text

Income Tax
Made 26th March 2008
Laid before the House of Commons 27th March 2008
Coming into force 6th April 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 59A(1) of the Taxes Management Act 1970 and now vested in them.

## 1 Citation, commencement and effect

These Regulations may be cited as the Income Tax (Payments on Account) (Amendment) Regulations 2008, shall come into force on 6th April 2009 and shall have effect as respects the year 2009-10 and subsequent years of assessment.

## 2 Amendment of the Income Tax (Payments on Account) Regulations 1996

In regulation 3 of the Income Tax (Payments on Account) Regulations 1996 (which prescribes the assessed amount for the purposes of section 59A(1)(c) of the Taxes Management Act 1970) for “£500” substitute “£1,000”.

## Signature

Dave Hartnett
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
26th March 2008

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend regulation 3 of the Income Tax (Payment on Account) Regulations 1996 (S.I. 1996/1654), increasing the assessed amount prescribed for the purposes of section 59A of the Taxes Management Act 1970 from £500 to £1,000 for the year of assessment 2009-10 and subsequent years of assessment. The effect is to increase to £1,000 the amount of tax which must be outstanding before a taxpayer is required to make a payment on account of income tax under section 59A of the Taxes Management Act 1970.
A full Impact Assessment was published by HM Revenue and Customs and is available on their website at www.hmrc.gov.uk/ria or from the Ministerial Correspondence Unit, HM Revenue and Customs, Yorke House, Castle Meadow, Nottingham.

---
Source: https://www.legislation.gov.uk/uksi/2008/838 (the official version)
Page: https://openlegislation.uk/income-tax-payments-on-account-amendment-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.