# Finance Act 2009, 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).”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/47/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-47/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.