These notes refer to the DRAFT PAYE regulations as at 7 January 2003

SC/CC(03)1 Annex AThese notes refer to the DRAFT PAYE regulations as at 7 January 2003PAYE REGULATIONS——————————EXPLANATORY NOTESThe commentary below covers the draft regulations in Annex B. The table followinglists those draft regulations.Part 6: Special Provisions Draft Regulation Based onRegulationChapter 1: Death of Employer and SuccessionRegulation 79: Death of employer 79 (part)Regulation 79A: Death of employer paying PAYE income on behalfof anotherRegulation 80: Succession to a business 80(part)Regulation 80A: Succession to a business: trade disputesChapter 2: Councillors Attendance AllowancesRegulation 56: Interpretation of chapter 1 56Regulation 57: Councillors option to have tax deducted at basic 57rateRegulation 57A: Local council to keep records 57 (part)Regulation 58: Regulations apply as if Basic Rate Option were issue newof a codeChapter 3: Reserve and Auxiliary ForcesRegulation 59: Interpretation of Chapter 2 59Regulation 60: Application of other regulations 60, 69Regulation 61: Deduction of tax 61Regulation 62: Determination by inspector 62Regulation 63: Objection against deduction of tax 63 (part)Regulation 63A: Appeal to CommissionersRegulation 63B: Appeals: supplementary provisions 63 (part)Regulation 64: Amended determinations 64Regulation 65: Certificate of tax deducted 65Regulation 66: Repayment to reservist during year 66Regulation 67: Ministry to keep records 67Regulation 68: End of year certificate ...