SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Taxes Management Act 1970 (c. 9)

131

1

Amend section 59B (payment of income tax and capital gains tax) as follows.

2

In subsection (1) for “, 547(5) or 599A(5) of the principal Act” substitute “ or 547(5) of the principal Act or section 626 of ITEPA 2003 ”.

3

In subsection (2)(a) for “section 203 of the principal Act” substitute PAYE regulations ”.

4

In subsection (8) for “Regulations under section 203 of the principal Act (PAYE)” substitute PAYE regulations ”.