Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2026

There is 1 work package.

Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2026

A work package, laid by the HM Revenue and Customs on 10 June 2026, subject to the Made negative procedure. Scrutiny period described by Commons only instruments.

Work packageable thing identifier

https://id.parliament.uk/CTEAOUm5

SPARQL queries used by this page

PREFIX id: <https://id.parliament.uk/>
       PREFIX : <https://id.parliament.uk/schema/>
       PREFIX rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#>
       PREFIX rdfs: <http://www.w3.org/2000/01/rdf-schema#>
       select ?workPackage ?WorkPackagedThing ?workPackagedThingName ?MadeAvailableDate ?procedure ?procedureName ?webLink ?SIprefix ?SINumber ?SIYear ?CommandPrefix ?CommandPaperNumber  where {
         ?WorkPackagedThing a :WorkPackagedThing;
                            :name ?workPackagedThingName;
                            :workPackagedThingHasWorkPackage ?workPackage.
         ?workPackage :workPackageHasProcedure ?procedure.
         ?procedure :name ?procedureName. 
   optional {?WorkPackagedThing :workPackagedThingHasWorkPackagedThingWebLink ?webLink.}
   optional {?WorkPackagedThing :statutoryInstrumentPaperPrefix ?SIprefix}
   optional {?WorkPackagedThing :statutoryInstrumentPaperNumber ?SINumber}
   optional {?WorkPackagedThing :statutoryInstrumentPaperYear ?SIYear}
   optional {?WorkPackagedThing :treatyCommandPaperNumber ?CommandPaperNumber}
   optional {?WorkPackagedThing :treatyCommandPaperPrefix ?CommandPrefix}
         optional {?workPackage :workPackageHasBusinessItem ?businessItem .
                   ?businessItem :businessItemHasProcedureStep ?step;
                          :businessItemDate ?MadeAvailableDate.
                   filter (?step in (id:isWn7s3K, id:cspzmb6w, id:ITNO9JWr, id:otscOTzB))}
   filter (?WorkPackagedThing in (id:CTEAOUm5)) }

PREFIX id: <https://id.parliament.uk/>
PREFIX : <https://id.parliament.uk/schema/>
    
SELECT ?workPackage ?workPackagedThing ?workPackagedThingName ?combinedDate ?procedure ?procedureName ?calculationStyle ?calculationStyleName ?layingBody ?layingBodyName WHERE {

?workPackagedThing a :WorkPackagedThing;
	:name ?workPackagedThingName;
	:workPackagedThingHasWorkPackage ?workPackage.

VALUES ?workPackagedThing { id:CTEAOUm5 }

OPTIONAL {
    	?workPackagedThing :laidThingHasLaying ?laying .
    	?laying :businessItemHasProcedureStep id:cspzmb6w ;
        :layingHasLayingBody ?layingBody .
    	?layingBody :name ?layingBodyName .
	}

?workPackage :workPackageHasProcedure ?procedure.
	?procedure :name ?procedureName.

OPTIONAL {	
    	?workPackage :workPackageHasBusinessItem ?businessItem .
		?businessItem :businessItemHasProcedureStep ?step;
		:businessItemDate ?businessItemDate.
		VALUES ?step {
    		id:isWn7s3K
   			id:cspzmb6w
    		id:ITNO9JWr
    		id:otscOTzB
		}
  	}

OPTIONAL {    
    	?workPackage :workPackageHasBusinessItem ?businessItem2 .
		?businessItem2 :businessItemHasProcedureStep ?step2;
		:businessItemDate ?businessItemDate2.
        VALUES ?step2 {id:AmYrFxwO}
      	}

BIND( COALESCE ( ?businessItemDate, ?businessItemDate2) AS ?combinedDate )

OPTIONAL {
    	?workPackage :workPackageHasCalculationStyle ?calculationStyle. 
		?calculationStyle :name ?calculationStyleName. 
  	}
}

ORDER BY DESC(?combinedDate) ?workPackagedThingName