Commencement Information
I1Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2
I2Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)
I3Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)
I4Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2
14U.K.In this Schedule any reference to income tax deducted at source for a tax year is a reference to—
(a)income tax deducted (or treated as deducted) from any income, or treated as paid on any income, in respect of that year, and
(b)amounts which, in respect of that year, are tax credits to which section 397(1) or 397A(2) of ITTOIA 2005 applies,
but does not include a reference to amounts which, in that year, are deducted at source under PAYE regulations in respect of previous years.