SCHEDULES

SCHEDULE 58Recovery of debts under PAYE regulations

Consequential provision

9

1

Part 11 of ITEPA 2003 (pay as you earn) is amended as follows.

2

In section 682(1) (scope of Part), insert at the end “ and includes provision in respect of the deduction of certain other amounts from, and the repayment of certain other amounts with, PAYE income ”.

3

In section 685 (tax tables)—

a

in subsection (1), omit “for Her Majesty's Revenue and Customs”, and

b

in subsection (2)(b), for “or 2” substitute “ , 2 or 2A ”.