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Paragraph 22

(1)

Paragraph 64 (tax position) is amended as follows.

(2)

In sub-paragraph (1)(c), after “with” insert “ the person's liability to pay ”.

(3)

After sub-paragraph (2) insert—

“(2A)

References in this Schedule to a person's tax position also include, where appropriate, a reference to the person's position as regards the withholding by the person of another person's PAYE income (as defined in section 683 of ITEPA 2003).”