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	United Kingdom Statutory Instruments
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"the Payment by Employers Regulations" means the Working Tax Credit (Payment by Employers) Regulations 2002[4]; and

"the Payments by the Board Regulations" means the Tax Credits (Payments by the Board) Regulations 2002[5].

Amendment of the Payment by Employers Regulations
     2. The Payment by Employers Regulations shall be amended as follows.

     3. In regulation 2(1) (interpretation)—

(a) omit the definition of "the Board"; and

(b) at the appropriate point in the alphabetical list insert—

" "the Commissioners" means the Commissioners for Her Majesty's Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);".

     4. After regulation 3 (definition of "relevant employer")[6] insert—

" Notification of transfer of payment of working tax credit from the employer to Revenue and Customs
     3A. —(1) A relevant employer must give a notice in writing to an employee to whom he pays working tax credit before 7th November 2005 informing him of—


(a) the cessation of payment of working tax credit by the employer under these Regulations; and

(b) the commencement of payment of working tax credit by the Commissioners under the Tax Credits (Payments by the Board) Regulations 2002.



    (2) The form of the notice shall be such as an officer of Revenue and Customs shall direct.".

     5. In regulation 13 (temporary break in relevant employer's payment of working tax credit)[7]—

(a) in paragraph (1) for "paragraphs (2) to (4)" substitute "paragraphs (2) and (4)"; and

(b) in paragraph (4) omit "until the relevant employer resumes making payments of working tax credit to the employee".

     6. In the provisions in column 1, for the expression appearing in column 2, substitute the expression appearing in column 3.

Provision	Expression	Substituted expression
Regulations 4(1), 5(1), 6(2), (4), (8), (12), (14), 7(2) Rule 5, 8(1) to (7), (12) to (14), 9(1), (2), 10, 11(1), (2), 12(1), (3), (6) to (9), 13(1) to (4), (8), 14(1), (2) and 15(1)	"the Board"	"the Commissioners"
Regulation 7(1)	"collector of taxes"	"officer of Revenue and Customs"
Regulation 8(7) and (10)	"the Board's notification"	"the Commissioners' notification"
Regulation 8(10)	"the Board's refusal"	"the Commissioners' refusal"
Regulation 15(1)	"officer of the Board"	"officer of Revenue and Customs"

Amendment of the Payments by the Board Regulations
     7. —(1) The Payments by the Board Regulations shall be amended as follows.

    (2) In regulation 1(1) (citation)[8] for "the Board" there is substituted "the Commissioners" (and the title of the Regulations accordingly becomes "The Tax Credits (Payment by the Commissioners) Regulations 2002").

    (3) In regulation 2 (interpretation)—

(a) omit the definition of "the Board"; and

(b) at the appropriate point in the alphabetical list insert—

" "the Commissioners" means Commissioners for Her Majesty's Revenue and Customs (see section 1 of the Commissioners for Revenue and Customs Act 2005);".

    (4) In regulations 3 to 14[9] for "the Board" wherever it occurs substitute "the Commissioners".

Savings
     8. —(1) The commencement date of any start notice issued before 7th November 2005 shall be determined as if regulation 4(2)(d) and (3)[10] of the Payment by Employers Regulations had not been revoked.

    (2) The commencement date of any amendment notice issued before 7th November 2005 shall be determined as if regulation 5(2)(d) and (3)[11] of the Payment by Employers Regulations had not been revoked.

Revocations
     9. —(1) With effect from 7th November 2005, regulations 4, 5, and 13(1)(c), (3), (6), (7) and (8) of the Payment by Employers Regulations are revoked, subject to the savings in regulation 8.

    (2) With effect from 1st April 2006 there are revoked—

(a) the remaining provisions of the Payment by Employers Regulations,

(b) regulations 8(3) and 9(1)(b) of the Payments by the Board Regulations, and

(c) in regulation 8(1) of the Payments by the Board Regulations the words "Subject to paragraph (3)".

David Varney

Dave Hartnett
Two of the Commissioners for Her Majesty's Revenue and Customs

4th August 2005



The Scottish Ministers consent to the making of these Regulations


Cathy Jamieson
A Member of the Scottish Executive

3rd August 2005

[2] The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.back

[3] See section 65(5) of the Tax Credits Act 2002 (c. 21). Regulations under section 25 of that Act relating to appeals in Scotland may not be made without the consent of Scottish Ministers.back

[4] S.I. 2002/2172 as amended by S.I. 2003/715 and S.I. 2004/762.back

[5] S.I. 2002/2173 as amended by S.I. 2003/723 and S.I. 2004/1241.back

[6] Regulation 3 was amended by regulation 5 of S.I. 2003/715 and by regulation 17 of S.I. 2004/762.back

[7] Regulation 13 was amended by regulation 9 of S.I. 2003/715.back

[8] Regulation 1 was amended by regulation 7 of S.I. 2003/723.back

[9] Regulation 3 was amended by S.I. 2003/723 and by S.I. 2004/1241, Regulations 8, 10,13 and 14 were amended by S.I. 2003/723 and regulation 12A was inserted by regulation 18 of S.I. 2004/762.back

[10] Regulation 4 was amended by regulation 6 of S.I. 2003/715.back

[11] Regulation 5 was amended by regulation 6 of S.I. 2003/715.back

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