21 Oil and gas workers on the continental shelf: operation of PAYE
Finance Act 2014 (2014 c 26) | Legislation

21  Oil and gas workers on the continental shelf: operation of PAYE

(1)     ITEPA 2003 is amended as follows.

(2)     In section 222 (payments by employer on account of tax where deduction not possible)—

(a)     in subsection (1)(a), after “689” insert “, 689A”, and

(b)     in subsection (3), after “employer)” insert “or section 689A(3) (deemed payments of PAYE income of continental shelf workers by person other than employer)”.

(3)     In section 421L (persons to whom certain duties to provide information and returns apply)—

(a)     in subsection (3), after paragraph (b) insert—

“(ba)     if the employee in question is a continental shelf worker and PAYE regulations do not apply to the employer in question, any person who is a relevant person in relation to the employee in question,”, and

(b)     after subsection (5) insert—

“(5A)     In subsection (3)(ba) “continental shelf worker” and “relevant person” have the meaning given by section 689A(11) (PAYE: oil and gas workers on the continental shelf).”

(4)     In section 689 (provision about PAYE for employees of non-UK employers), after subsection (1) insert—

“(1ZA)     But this section does not apply if section 689A applies or would apply but for a certificate issued under regulations made

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