Search Legislation

Advanced Search

The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2007 No. 2969

INCOME TAX

The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007

Made

12th October 2007

Laid before the House of Commons

15th October 2007

Coming into force in accordance with regulation 1(2) and (3)

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970(1), sections 132 and 133 of the Finance Act 1999(2), sections 135 and 136 of the Finance Act 2002(3) and section 684 of the Income Tax (Earnings and Pensions) Act 2003(4) and now vested in them(5).

(1)

1970 c. 9; section 113(1) provides that returns under the Taxes Acts shall be in such form as the Board may prescribe. Section 118(1) of that Act defines “the Board” as meaning the Commissioners of Inland Revenue.

(2)

1999 c. 16; section 132 was amended by section 406(1) of, and paragraph 156 of Schedule 17 to, the Communications Act 2003 (c .21).

(3)

2002 c. 23; section 135 was amended by paragraph 12 of Schedule 2 and paragraph 95 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), so that, among other things, the power to make regulations became vested in the Commissioners for Revenue and Customs. The powers to make regulations conferred by section 136 became vested in the Commissioners by means of the transfer of functions described in footnote (e). Section 135 was also amended by section 93(1) to (3) of the Finance Act 2007 (c. 11).

(4)

2003 c. 1; two relevant amendments are (i) section 684(1) was amended by paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 so that the power to make regulations became vested in the Commissioners for Her Majesty’s Revenue and Customs, and (ii) the substitution of item 2 of the list in section 684(2) by section 145(1) of the Finance Act 2003 (c. 14).

(5)

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Her Majesty’s Revenue and Customs Act 2005. Section 50 of that Act provides that, in so far as is appropriate in consequence of section 5 a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources