[554Z11D Earlier income tax liability: provisional payments of tax]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Z11D  Earlier income tax liability: provisional payments of tax]

[(1)     Subsection (2) applies for the purposes of—

(a)     section 554Z11B(3)(a), and

(b)     section 554Z11C(3), (4)(b), (7)(b) and (10)(b).

(2)     A person is not to be regarded

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