The Income Tax (Pay As You Earn) (Amendment) Regulations 2006
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”). The amendments follow on from the introduction of a charge to income tax when a person becomes entitled to a social security pension lump sum (“a lump sum”) provided for in section 7 of the Finance (No.2) Act 2005.