[61S Deductions from chain payments]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61S  Deductions from chain payments]

[(1)     This section applies if, as a result of section 61R, a person who is treated as making a deemed direct payment is required under PAYE Regulations to pay an amount to the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”) in respect of the payment.

(But see subsection (4)).

(2)

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