Section RM 7 — Income Tax Act 2007: Refunds to PAYE intermediaries

RM 7 Refunds to PAYE intermediaries When this section applies (1) This section applies when a PAYE intermediary pays to the Commissioner an amount of tax for a PAYE income payment for an employer— (a) relying on a payment made to the trust account of the intermediary— (i) by the employer and later dishonoured; or (ii) mistakenly by a person and later recovered from the intermediary: (b) mistakenly from funds not provided by the employer for a purpose related to the PAYE income payment. Refund to intermediary (2) The Commissioner must refund the amount of tax to the intermediary. Defined in this Act: amount of tax , Commissioner , employer , pay , PAYE intermediary , PAYE income payment , Compare: 2004 No 35 s NBA 7