Section RD 2 — Income Tax Act 2007: PAYE rules and their application

RD 2 PAYE rules and their application Meaning (1) The PAYE rules means— (a) section BC 1 (Non-filing and filing taxpayers); and (b) sections LA 6 , LB 1 , and LD 4 (which relate to tax credits); and (c) sections RD 3 to RD 24 ; and (d) sections RP 2 to RP 16 (which relate to PAYE intermediaries); and (e) sections 15C to 15M , 24 , 24B to 24P , 48 , and 133 , Part 9 , and sections 167 to 169 of the Tax Administration Act 1994. Application (2) The PAYE rules apply to a person who makes or is required to make a PAYE income payment and, in certain circumstances, to the person to whom the PAYE income payment is made. Deceased employers (3) The executor or administrator of a deceased employer must complete any uncompleted PAYE obligations of the employer. Defined in this Act: employer , PAYE income payment , PAYE rules , Compare: 2004 No 35 ss NC 15(4) , OB 1 “ PAYE rules ” Section RD 2(1)(b): substituted, on 6 January 2010, by section 502 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).