Modifications etc. (not altering text)
C1Sch. 3 Pt. I applied (7.2.1994) by 1993 c. 48, s. 128, Sch. 4 para. 4(1)(b); S.I. 1994/86, art. 2
1(1)Sums due at the relevant date from the debtor on account of deductions of income tax from emoluments paid during the period of twelve months next before that date, being deductions which the debtor was liable to make under section [F1203 of the Income and Corporation Taxes Act 1988] (pay as you earn), less the amount of the repayments of income tax which the debtor was liable to make during that period.
(2)Sums due at the relevant date from the debtor in respect of such deductions as are required to be made by the debtor for that period under section [F1559 of the Income and Corporation Taxes Act 1988] (sub-contractors in the construction industry).
Textual Amendments
F1Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 32, Sch. 30 para. 6(1)