2005 No. 826

INCOME TAX

The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) (Amendment) Regulations 2005

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1(1)

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 143(1) of, and Schedule 38 to, the Finance Act 20001, make the following Regulations: