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
”
.