Statute
Section 1A — Finance Act 2003
Text of the provision Official document
1A Provision—
a for deductions to be made, if and to the extent that the payee does not object, with a view to securing that income tax payable in respect of any income of a payee for a tax year which is not PAYE income is deducted from PAYE income of the payee paid during that year;
and b as to the circumstances and manner in which a payee may object to the making of deductions.
Official source: legislation.gov.uk
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