684 PAYE regulations
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 2
PAYE: General

684  PAYE regulations

(1)     [The Commissioners . . .] must make regulations (“PAYE regulations”) with respect to the assessment, charge, collection and recovery of income tax in respect of all PAYE income.

(2)     [The provision that may be made in PAYE regulations includes] any such provision as is set out in the following list.

LIST OF PROVISIONS

1     Provision—

(a)     for requiring persons making payments of, or on account of, PAYE income to make, at the [relevant time], deductions or repayments of income tax calculated by reference to tax tables prepared by [the Commissioners . . .], and

(b)     for making persons who are required to make any such deductions or repayments accountable to or, as the case may be, entitled to repayment from the Board.

[“The relevant time” is—

(a)     if the payment is a notional payment for the purposes of section 710 and the person is treated by virtue of any Act as making it at a time before the date on which the Act is passed, that date, and

(b)     in any other case, the time when the payment is made.]

[1ZA     Provision—

(a)     for authorising a person (“P”), in a case where the PAYE

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