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Finance (No. 2) Act 2017
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6PAYE settlement agreements
(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.
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