[F1Determination of code in respect of high income child benefit chargeU.K.
14B. HMRC may determine a code, if and to the extent that the payee does not object, to secure that—
(a)income tax payable for a tax year by the payee by virtue of section 681B of ITEPA (high income child benefit charge) is deducted from PAYE income of the payee paid during that year, and
(b)repayments are made in a tax year in respect of any amounts overpaid on account of income tax under that section for that tax year.]
Textual Amendments
F1Reg. 14B inserted (with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 3