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112.—(1) A PSA may be entered into at any time before 6th July following the end of the tax year for which it is to have effect (“the year in question”).
(2) A PSA entered into after the beginning of the year in question cannot apply to—
(a)general earnings which, when the PSA is entered into, have been, or should have been, paid earlier in the year in question under deduction of tax in accordance with Part 3, or
(b)general earnings consisting of benefits which, when the PSA is entered into, are or were reflected in the employee’s code for the year in question in accordance with Part 2.
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