Income Tax (Earnings and Pensions) Act 2003 section 89

PAYE regulations

Section 89 deals with a transitional modification to the PAYE regulations provision in section 684(2), expanding its scope to cover the verification of electronic transmissions during the period before certain repeals took effect.

• This paragraph applied only during the transitional period before the commencement of repeals in Part 7 of Schedule 20 to the Finance Act 1999.
• It modified section 684(2), which grants the power to make PAYE regulations.
• The modification extended item 5 of section 684(2) to include provisions about proving the contents or transmission of documents sent electronically.
• This ensured PAYE regulations could address verification requirements for electronic communications during the transitional period.