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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order contains consequential amendments to the Income Tax (Earnings and Pensions) Act 2003 resulting from the amendments made to that Act by Schedule 58 to the Finance Act 2009 (c.10). The amendments enable “relevant debts” owed by an individual to HMRC to be collected via the PAYE system.

An Impact Assessment covering this instrument was published at Budget 2009 and is available on the HMRC website at http://www.hmrc.gov.uk/ria/index.htm. It remains an accurate summary of the impacts that apply to this instrument.