This Statutory Instrument has been made to correct an error in S.I. 2007/2069 and is being issued free of charge to all known recipients of that Statutory Instrument
Statutory Instruments
2007 No. 2296
INComE TAX
The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007
Made
2nd August 2007
Laid before the House of Commons
3rd August 2007
Coming into force
6th August 2007
Citation and commencement
1. These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2007, and shall come into force on 6th August 2007 immediately after the Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007( 3 ).
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2. In the Income Tax (Pay As You Earn) Regulations 2003( 4 ), in regulation 97D(8) (time limits for issue of transfer notices), for “12 months” substitute “three months”.
Dave Hartnett
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
2nd August 2007
2003 c. 1 . Section 684 was amended by section 145(1) and (2) of the Finance Act 2003 (c. 14) , paragraph 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) and section 94(3) of the Finance Act 2006 (c. 25) . Section 688A was inserted by paragraph 6 of Schedule 3 to the Finance Act 2007 (c. 11) .
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 Revenue and Customs Act 2005. Section 50 of that Act provides that in so far as it 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.
S.I. 2003/2682 , amended by S.I. 2007/2069 ; there are other amending instruments, but none is relevant.