http://www.legislation.gov.uk/uksi/2008/838/contents/made

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

Income tax

Tax

en

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

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.