PART 1 U.K. Direct taxes

Income tax: employment and pensions U.K.

6 PAYE settlement agreements U.K.

(1) In Chapter 5 of Part 11 of ITEPA 2003 (PAYE settlement agreements), in sections 703(a) and 704(1)(a), for “an officer of Revenue and Customs” substitute “ Her Majesty's Revenue and Customs ”.

(2) The amendment made by this section has effect in relation to the tax year 2018-19 and subsequent tax years.