Finance Act 1988

UnderpaymentsU.K.

4U.K.In section 203 (PAYE) the following subsection shall be inserted after subsection (3)—

(3A)Regulations under this section may include provision for income tax in respect of any of a person’s income for the year 1989-90 or any earlier year of assessment to be collected and recovered (whether by deduction from income assessable under Schedule E or otherwise) from the person’s spouse if—

(a)the income was income to which section 279 applied, and

(b)the tax has not been deducted or otherwise recovered before 6th April 1990.