The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I.2003/2682) (“the PAYE Regulations”) and the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 (S.I. 2003/2495) as a consequence of the abolition of the payment of working tax credit via employers introduced by the Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200).