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”.