685 Tax tables
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

685  Tax tables

(1)     [The Commissioners . . .] must construct tax tables with a view to securing that so far as possible—

(a)     the total income tax payable in respect of PAYE income for any tax year [and any relevant debts payable during that tax year are] deducted from PAYE income paid during that year, and

(b)     the income tax [and any relevant debts] deductible or repayable on the occasion of any payment of, or on account of, PAYE income [are such] that the following proportions are the same—

(i)     the proportion which the total

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