710 Notional payments: accounting for tax
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

710  Notional payments: accounting for tax

(1)     If an employer makes a notional payment of PAYE income of an employee, the employer must[, subject to and in accordance with PAYE regulations,] deduct income tax at the relevant time from any payment or payments the employer actually makes of, or on account of, PAYE income of the employee.

(2)     For the purposes of this section—

(a)     a notional payment is a payment treated as made by virtue of any of sections 687, [687A,] 689[, 689A] and 693 to 700, other than a payment whose amount is given by section 687(3)(a)[, 689(3)(a) or 689A(4)(a)], and

(b)     any reference to an employer includes a reference to a person who is treated as making a payment by virtue of section 689(2) [or 689A(3)].

(3)     Subsection (4) applies if, because the payments actually

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Specific performance of property agreements

If a party to a property agreement fails to comply with its obligations, the other party may wish to apply for an order for specific performance. Specific performance is an equitable, discretionary remedy which, if granted, compels a party to perform a contractual obligation. This Practice Note

LEXISNEXIS

Notice of assignment

notice of [assignment OR transfer]To: [insert name of landlord][of [insert address] OR whose registered office is at [insert address] Company number [insert number]][and][To: [insert name of head landlord]][of [insert address] OR whose registered office is at [insert address] Company number [insert

LEXISNEXIS

Negligent misstatement—defences and remedies

Negligent misstatement—defences and remediesThere are a number of ways in which liability for negligent misstatement may be avoided and/or limited. For details on founding a claim of negligent misstatement, see Practice Note: Negligent misstatement—founding a claim.For guidance generally on clauses

LEXISNEXIS

Carriage of goods by sea—the Hague-Visby Rules

Carriage of goods by sea—the Hague-Visby RulesThis Practice Note explains the Hague-Visby Rules (the Rules) which are an international convention enacted into English law by the Carriage of Goods by Sea Act 1971 (CGSA 1971) whose purpose is to regulate some of the most important rights and