17 PAYE regulations: special types of payer or payee
Finance Act 2024 (2024 c 3) | Legislation

Other

17  PAYE regulations: special types of payer or payee

(1)     In Chapter 3 of Part 11 of ITEPA 2003 (pay as you earn: special types of payer or payee), after section 688AA insert—

“688AB Workers' providing services through intermediaries etc: cases where taxes already paid

(1)     PAYE regulations may make the following provision.

(2)     Provision for an amount to be treated as having been recovered from the payee, and for that amount

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