20 PAYE obligations of UK intermediary in cases involving non-UK employer
Finance Act 2014 (2014 c 26) | Legislation

20  PAYE obligations of UK intermediary in cases involving non-UK employer

(1)     Section 689 of ITEPA 2003 (PAYE: employee of non-UK employer) is amended as follows.

(2)     After subsection (1A) insert—

“(1B)     Subsection (1C) applies if—

(a)     the employee worked for the relevant

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