PART V U.K. PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER V U.K. ASSESSMENT, COLLECTION, RECOVERY AND APPEALS

Valid from 03/05/1994

[F1 203L S.203B to s.203K: interpretation, etc. U.K.

(1) In sections 203B to 203J “employee” means a person holding an office or employment under or with any other person, and (subject to section 203J(2)(b)) any reference to the employer is a reference to that other person.

(2) In sections 203B to 203J “assessable” means assessable to income tax under Schedule E.

(3) In sections 203B to 203K and this section “PAYE regulations” means regulations under section 203.

(4) PAYE regulations made by virtue of any of sections 203B to 203K may—

(a) make different provision for different classes of case;

(b) contain such incidental, consequential and supplementary provision as appears to the Board to be expedient.]

Textual Amendments

F1 Ss. 203J-203L inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 131