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
I5Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2
I6Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)
I7Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))
I8Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3
I9Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2
I10Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)
I11Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31
I12Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2
I13Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2
I14Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)
I15Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(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, F1...
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
but does not include a reference to amounts which, in that year, are deducted at source under PAYE regulations in respect of previous years.
Textual Amendments
F1Sch. 54 para. 14(b) and preceding word omitted (with effect in accordance with Sch. 1 para. 73 to the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 66(6)