Direct collection involving deductions working sheets
This section has no associated Explanatory Memorandum
21.—(1) Paragraph 31 (direct collection involving deductions working sheets) is amended as follows.
(2) In sub-paragraph (1) after “and” in the second place it appears insert “, subject to paragraph 30A,”.
(3) In sub-paragraphs (7A) and (7B), for “employer” substitute “employee”.