59 Provisions applicable to multiple intermediaries
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

59  Provisions applicable to multiple intermediaries

(1)     The provisions of this section apply where in the case of an engagement to which this Chapter applies the arrangements involve more than one relevant intermediary.

(2)     All relevant intermediaries in relation to the engagement are jointly and severally liable, subject to subsection (3), to account for any amount required under the PAYE

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