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4. In Schedule A1(1) (real time returns)—
(a)after paragraph 16 insert—
“16A. The value of any relevant payments(2) to date in this employment that are treated as payments of PAYE income for the purposes of the PAYE regulations by virtue of sections 687A or 695A of ITEPA(3).”, and
(b)in paragraph 17 for “those payments” substitute “the total payments to date in this employment”.
Schedule A1 was inserted by S.I. 2012/822.
See regulation 4 of S.I. 2003/2682 for the meaning of “relevant payments”.
See regulation 2 of S.I. 2003/2682 which defines “ITEPA” as meaning The Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 687A was inserted by paragraph 29 of Schedule 2 to the Finance Act 2011 (c. 11). Section 695A was inserted by paragraph 31 of Schedule 2 to the Finance Act 2011.
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