17. PAYE regulations (special types of payer or payee)

– in the House of Commons am 9:47 pm ar 27 Tachwedd 2023.

Danfonwch hysbysiad imi am ddadleuon fel hyn


That provision may be made enabling PAYE regulations to make provision (including provision having retrospective effect) in a case where —

(a) a person would otherwise be liable to pay tax in consequence of being treated under section 61N(3) of the Income Tax (Earnings and Pensions) Act 2003 as having made a payment, and

(b) tax has already been paid or assessed in respect of income referable to that payment.