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

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Statutory Instrument

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

Citation

S.I. 2008/838

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation, commencement and effect

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

Section 2Amendment 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”.

2 sections

Cite this legislation

The Income Tax (Payments on Account) (Amendment) Regulations 2008 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2008-838

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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