706 Exclusion of general earnings from income etc
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

706  Exclusion of general earnings from income etc

PAYE regulations may provide—

(a)     that sums accountable for by an employer under a PAYE settlement agreement, or any other sums, are not to be treated for any prescribed purpose as tax deducted

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