
2010 No. 2496
Income Tax
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2010
Made 13th October 2010
Laid before the House of Commons 14th October 2010
Coming into force 14th November 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 684 of the Income Tax (Earnings and Pensions) Act 2003, and now exercisable by them.
Citation and commencement
1 
These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2010 and shall come into force on 14th November 2010.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2 
The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
3 
In regulation 70(3) (quarterly tax periods), in the definition of the “SP” element of the formula contained in regulation 70(2), for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.
Bernadette Kenny
Melanie Dawes
Two of the Commissioners for Her Majesty’s Revenue and Customs
13th October 2010