Part III Supplementary provisions
- Earlier date of deemed Schedule E payment in certain cases
- Relief in case of distributions by intermediary
- Provisions applicable to multiple intermediaries
- Multiple intermediaries: avoidance of double-counting
- Multiple intermediaries: joint and several liability for PAYE deductions
- Calculation of profits of intermediary: deduction for deemed Schedule E payment
- Calculation of profits of intermediary: special rules for partnerships
- Meaning of “associate"
- Meaning of “the Inland Revenue"
- Interpretation
- Transitional provisions: general
- Transitional provisions: deemed discontinuance of business
- Saving for provisions relating to agency workers