UK Statutory Instrument 2014 United Kingdom

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014

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At a glance

Enforced by

HMRC

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Browse 19 other sections in this Part — procedural / definitional / commencement

Part 2 — Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

Browse 1 other section in this Part — procedural / definitional / commencement

Other sections — not classified into a Part

These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.

Browse 22 other unclassified sections
s.001

Citation, commencement, effect and interpretation

s.002

The Income Tax (Pay As You Earn) Regulations 2003 are...

s.003

In regulation 2(1) (interpretation), in the definition of “deductions working...

s.004

In regulation 67B (real time returns of information about relevant...

s.005

In regulation 67D (exceptions to regulation 67B)—

s.006

In regulation 67E (returns under regulations 67B and 67D: amendments)—...

s.007

After regulation 69 (due date and receipts for payment of...

s.008

In regulation 72E(1) (conditions where regulation 72F applies)—

s.009

In regulation 72F(3) (recovery from employee of tax that has...

s.010

In regulation 141(1) (direct collection and special arrangements), for sub-paragraph...

s.011

For regulation 142 (direct collection: issue of deductions working sheet)...

s.012

In regulation 143 (direct collection: employee to keep records)—

s.013

In regulation 143(5) omit “and regulation 146”.

s.014

In regulation 144(1) (direct collection: payment), in paragraph (1) for...

s.015

Omit regulation 145 (direct collection: return when relevant payments cease)....

s.016

Omit regulation 146 (direct collection: end of year return).

s.017

After regulation 147 (direct collection: failure to pay) insert— Circumstances...

s.018

In regulation 206(2) (employers), after sub-paragraph (e) insert— and,

s.019

Omit regulation 207(2) (specified information).

s.020

In Schedule A1 (real time returns) for paragraph 21(b) substitute—...

s.021

Amend the Income Tax (Construction Industry Scheme) Regulations 2005 by...

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Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

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