682Scope of this Part
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.
(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.