Statute
Section 19 — Finance Act 2014: Payments by employer on account of tax where deduction not possible
Text of the provision Official document
Payments by employer on account of tax where deduction not possible 19 1 In section 222 of ITEPA 2003 (payments by employer on account of tax where deduction not possible), in subsection (1)(c), for “beginning with the relevant date” substitute “ after the end of the tax year in which the relevant date falls ” .
2 The amendment made by this section has effect in relation to payments of income treated as made on or after 6 April 2014.
Official source: legislation.gov.uk
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