Point in time view as at 17/07/2013.
Income Tax (Earnings and Pensions) Act 2003, Section 682 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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)
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