Section 1Citation and commencement
These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2020 and come into force on 11th May 2020.
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Statutory Instrument
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2020
Section 2Amendment of the Income Tax (Pay As You Earn) Regulations 2003
The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
Section 3Amendment of the Income Tax (Pay As You Earn) Regulations 2003
In Schedule A1 (real time returns), after paragraph 22D insert—
(22E) If applicable, an indication that the payment to which the return relates is a payment in respect of an engagement to which Chapter 10, Part 2 of ITEPA applies by virtue of section 61M(1) of that Act .
3 sections
Cite this legislation
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2020 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2020-373
Contains public sector information licensed under the Open Government Licence v3.0.
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