SCHEDULES
SCHEDULE 58Recovery of debts under PAYE regulations
PAYE regulations
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 includes
”
.
3
In the list of provisions, in item 1, in paragraph (a), omit “for Her Majesty's Revenue and Customs”.
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)
”
.
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 be made, and
c
where such deductions are made, as to the date on which the relevant debts are to be treated as paid.
6
In item 3, for “income tax has been and is” substitute “
amounts have been and are
”
.