These Regulations make consequential amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the principal Regulations”) which make provision for the assessment, charge, collection and recovery of income tax in respect of all pay as you earn (“PAYE”) income.
Link: The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2018
Source: Legislation .gov.uk
