145 PAYE: regulations and notional payments
Finance Act 2003 (2003 c 14) | Legislation

145  PAYE: regulations and notional payments

(1)     In the list in subsection (2) of section 684 of the Income Tax (Earnings and Pensions) Act 2003 (c 1) (PAYE regulations)—

(a)     for item 2 substitute—

“1´¡

±Ê°ù´Ç±¹¾±²õ¾±´Ç²Ô—

(a)     for deductions to be made, if and to the extent that the payee does not object, with a view to securing that income tax payable in respect of any income of a payee for a tax year which is not PAYE income is deducted from PAYE income of the payee paid during that year; and

(b)     as to the circumstances and manner in which a payee may object to the making of deductions.

2

±Ê°ù´Ç±¹¾±²õ¾±´Ç²Ô—

(a)     for repayments or deductions to be made, if and to the extent that the payee does not object, in respect of any amounts overpaid or remaining unpaid (or treated as overpaid or remaining unpaid) on account of—

(i)     income tax in respect of income for a previous tax year, or

(ii)     capital gains

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