3(1)Subsection (2) is amended as follows.U.K.
(2)For “PAYE regulations may, in particular, include” substitute “ The provision that may be made in PAYE regulations includes ”.
(3)In the list of provisions, in item 1, in paragraph (a), omit “for Her Majesty's Revenue and Customs”.
(4)In item 2, for “or remaining unpaid (or treated as overpaid or remaining unpaid)” substitute “ (or treated as overpaid) on account of, or any amounts other than relevant debts remaining unpaid (or treated as remaining unpaid) ”.
(5)After item 2 insert—
“2AProvision—
(a)for deductions to be made in respect of relevant debts of a payee,
(b)as to the circumstances in which such deductions may be made, and
(c)where such deductions are made, as to the date on which the relevant debts are to be treated as paid.”
(6)In item 3, for “income tax has been and is” substitute “ amounts have been and are ”.