# Finance Act 2009, Paragraph 14

Extent: E+W+S+N.I.

In this Schedule any reference to income tax deducted at source for a tax year is a reference to—
(a) income tax deducted (or treated as deducted) from any income, or treated as paid on any income, in respect of that year, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
but does not include a reference to amounts which, in that year, are deducted at source under PAYE regulations in respect of previous years.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.