SCHEDULE 58 Recovery of Debts under PAYE Regulations
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 58 Recovery of Debts under PAYE Regulations

Section 110

PAYE regulations

1

Section 684 of ITEPA 2003 (PAYE regulations) is amended as follows.

2

In subsection (1), omit “for Her Majesty's Revenue and Customsâ€.

3

(1)     Subsection (2) is amended as follows.

(2)     For “PAYE regulations may, in particular, include†substitute “The provision that may be made in PAYE regulations includesâ€.

(3)     In the list of provisions, in item 1, in paragraph (a), omit “for Her Majesty's Revenue and Customsâ€.

(4)     In item 2, for “or remaining unpaid (or treated as overpaid or remaining unpaid)†substitute “(or treated as overpaid) on account of, or any amounts other than relevant debts remaining unpaid (or treated as remaining unpaid)â€.

(5)     After item 2 insert—

“2A     Provision—

(a)     for deductions to be made in respect of relevant debts of a payee,

(b)     as to the circumstances in which such deductions may

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