The UK has published the Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2018, which was made on 7 December 2018 and includes provisions for the assessment, charge, collection and recovery of income tax in respect of all pay as you earn (PAYE) income in relation to Welsh Rates of Income Tax (WRIT). The power to set rates of income tax for Welsh taxpayers is being devolved to the Nat…