72 Payroll deduction schemes: contributions to agents' expenses
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Contributions to agents' expenses

72  Payroll deduction schemes: contributions to agents' expenses

(1)     This section applies if—

(a)     a person carrying on a trade (“the employer”) is liable to make payments to an individual,

(b)     income tax falls to

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