223 Payments on account of director's tax other than by the director
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

223  Payments on account of director's tax other than by the director

(1)     This section applies if in a tax year—

(a)     a person (“P”) makes a payment to another person who is employed as the director of a company,

(b)     the payment is of, or on account of, earnings from the director's employment,

(c)     PAYE regulations require P to deduct an amount of income tax (“the deductible tax”),

(d)     P deducts none, or only some, of the deductible tax, and

(e)     either or both of the following occur—

(i)     P accounts to [the Commissioners for Her Majesty's Revenue and Customs] for some or all of the deductible tax (whether or not P has actually deducted the amount accounted for);

(ii)     one or more

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