# Finance Act 2006, Paragraph 19


(1) Section 213 (surchargeable unauthorised employer payments) is amended as follows.
(2) In subsection (1), before “sponsoring” insert “ person who is or has been a ”.
(3) In subsections (2), (4), (5) and (8), for “employer” substitute “ person ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.