The Income Tax (Pay As You Earn) (Amendment) Regulations 2017
These Regulations make amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”)—to make provision for payment, collection and recovery of apprenticeship levy;to make consequential amendments to the PAYE Regulations arising from sections 13 and 14 of the Scotland Act 2016 (c. 11); andto make consequential amendments to the PAYE Regulations arising from section 167 of the Finance Act 2016 (c. 24).