687 Payments by intermediary
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 3
PAYE: Special Types of Payer or Payee

687  Payments by intermediary

(1)     If any payment of, or on account of, PAYE income of an employee is made by an intermediary of the employer, the employer is to be treated, for the purposes of PAYE regulations, as making a payment of the income of an amount equal to the amount given by subsection (3).

(2)

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