222 Payments by employer on account of tax where deduction not possible
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

222  Payments by employer on account of tax where deduction not possible

(1)     This section applies if—

(a)     an employer is treated by virtue of sections 687, [687A,] 689[, 689A] and 693 to 700 as having made a payment of income of an employee (“the notional payment”),

(b)     the employer is required by virtue of section 710(4) to account to [an officer of Revenue and Customs] for an

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