Statutory Instruments
2010 No. 2496
Income Tax
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2010
Made
13th October 2010
Laid before the House of Commons
14th October 2010
Coming into force
14th November 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684 of the Income Tax (Earnings and Pensions) Act 2003( 1 ), and now exercisable by them.
Citation and commencement
1. These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2010 and shall come into force on 14th November 2010.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2. The Income Tax (Pay As You Earn) Regulations 2003( 2 ) are amended as follows.
3. In regulation 70(3) (quarterly tax periods), in the definition of the “SP” element of the formula contained in regulation 70(2), for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.
Bernadette Kenny
Melanie Dawes
Two of the Commissioners for Her Majesty’s Revenue and Customs
13th October 2010
2003 c.1 . Section 684 was amended by paragraphs 102 and 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11) so that the power to make regulations became vested in the Commissioners for Her Majesty’s Revenue and Customs; it was also amended by section 145 of the Finance Act 2003 (c.14) , section 94 of the Finance Act 2006 (c.25) , by paragraphs 2, 3, 4, 5, 6 and 7 of Schedule 58 to the Finance Act 2009 (c.10) and article 3 of S.I. 2009/56 .
S.I. 2003/2682 ; relevant amending instruments are S.I. 2006/777 and 2007/1077 .