682Scope of this PartU.K.
This section has no associated Explanatory Notes
(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.
Textual Amendments
F1Words in s. 682(1) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 9(2)