225 PAYE regulations: information

225  PAYE regulations: information

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

(2)     In the list in subsection (2)—

(a)     after item 4 insert—

“4ܴ

ʰDZDz—

(a)     for authorising or requiring a person who provides with respect to payments of or on account of PAYE income a service that is specified or of a specified description (“a relevant payment service”) to supply to Her Majesty's Revenue and Customs information about payments with respect to which the service is provided, or any information the Commissioners may request about features of the service provided or to be provided with respect to particular payments;

(b)     for conferring

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