[688A Managed service companies: recovery from other persons]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[688A  Managed service companies: recovery from other persons]

[(1)     PAYE regulations may make provision authorising the recovery from a person within subsection (2) of any amount that an officer of Revenue and Customs considers should have been deducted by a managed service company (“the MSC”) from a payment of, or on account of, PAYE income of an individual.

(2)     The persons are—

(a)     a director or other office-holder, or an associate, of the MSC,

(b)     an MSC provider,

(c)

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