[688B Travel expenses of workers providing services through intermediaries: recovery of unpaid tax]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[688B  Travel expenses of workers providing services through intermediaries: recovery of unpaid tax]

[(1)     PAYE regulations may make provision for, or in connection with, the recovery from a director or officer of a company, in such circumstances as may be specified in the regulations, of amounts within any of subsections (2) to (5).

(2)     An amount within this subsection is an amount that the company is to account for in accordance with PAYE regulations by virtue of section 339A(7) to (9) (persons providing

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