[688AA Workers' services provided through intermediaries: recovery of PAYE]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[688AA  Workers' services provided through intermediaries: recovery of PAYE]

[(1)     PAYE Regulations may make provision for, or in connection with, the recovery of a deemed employer PAYE debt from a relevant person.

(2)     “A deemed employer PAYE debt” means an amount—

(a)     that a person (“the deemed

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