C1Part 11Pay As You Earn

Annotations:
Modifications etc. (not altering text)
C1

Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10

Chapter 1Introduction

682Scope of this Part

1

This Part provides for the assessment, collection and recovery of income tax in respect of PAYE income F1and includes provision in respect of the deduction of certain other amounts from, and the repayment of certain other amounts with, PAYE income.

2

The provisions of this Part are contained in—

  • this Chapter (which gives the meaning of “PAYE income”),

  • Chapter 2 (PAYE: general),

  • Chapter 3 (PAYE: special types of payer or payee),

  • Chapter 4 (PAYE: special types of income),

  • Chapter 5 (PAYE settlement agreements), and

  • Chapter 6 (miscellaneous and supplemental).

3

Provision for PAYE regulations is made by Chapters 2 to 6.