介绍性文本1.引用、生效和生效2.所得税（按收入支付）条例20033的修订。在条例2（解释）中省略“苏格兰税率”的定义。4.在条例4（相关支付）—（a）省略第（1）（d）分段；5.省略条例5（不包括营业费用）。6.在条例85（雇主:其他收入的年度申报表）（条例87（雇主还必须提供福利的信息）第7章后的第3部分（税收的扣除和偿还）中。9.在条例90（如果有车，则按季度申报）中。10.在条例94的标题中（雇主:向雇员提供的信息。第97条第（3）（b）款（雇主保留第12条）第107条第（7）（b）款（PSA的影响），第211条表10中的第13条（信息必须如何提供或附表A1中的第14条（实时回报）—（a）在第22A条之后。签署解释性说明

Introductory Text1.Citation, commencement and effect2.Amendment of the Income Tax (Pay As You Earn) Regulations 20033.In regulation 2 (interpretation) omit the definition of “Scottish rate”.4.In regulation 4 (relevant payments)— (a) omit sub-paragraph (1)(d);5.Omit regulation 5 (excluded business expenses).6.In Part 3 (deduction and repayment of tax) after Chapter.7.In regulation 85 (employers: annual return of other earnings (forms.8.In regulation 87 (information employer must also provide for benefits.9.In regulation 90 (Quarterly return if a car becomes available.10.In the heading to regulation 94 (employers: information to employees.11.In paragraph (3)(b) of regulation 97 (retention by employer of.12.In paragraph (7)(b) of regulation 107 (effect of PSA), for.13.In table 10 in regulation 211 (how information must or.14.In Schedule A1 (real time returns)— (a) after paragraph 22A.SignatureExplanatory Note