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Finance (No. 2) Act 2017
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6PAYE settlement agreementsU.K.
(1)In Chapter 5 of Part 11 of ITEPA 2003 (PAYE settlement agreements), in sections 703(a) and 704(1)(a), for “an officer of Revenue and Customs” substitute “ Her Majesty's Revenue and Customs ”.
(2)The amendment made by this section has effect in relation to the tax year 2018-19 and subsequent tax years.
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