Income Tax (Earnings and Pensions) Act 2003

Tax Credits Act 2002 (c. 21)

This section has no associated Explanatory Notes

265(1)Amend section 25 (payments of working tax credit by employers) as follows.

(2)In subsection (1) for “Schedule E payments” substitute “payments of, or on account of, PAYE income”.

(3)In subsection (5) for “Schedule E payment” substitute “payment of, or on account of, PAYE income”.

(4)Omit subsection (6).