Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 11 U.K. Pay As You Earn

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 1 U.K. Introduction

682 Scope of this Part U.K.

(1) This Part provides for the assessment, collection and recovery of income tax in respect of PAYE income [F1 and 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

F1 Words in s. 682(1) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 9(2)