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 ”.