# Finance Act 2011, Paragraph 53


(1) In section 24 of FA 1974 (returns of persons treated as employees), for the words from “section 15” to the end substitute “ any notice given under section 8 of the Taxes Management Act 1970 to the person performing the duties (P) may require a return of P's income to include particulars of any general earnings paid to P. ”
(2) Sub-paragraph (1) applies so far as section 24 of FA 1974 continues to have effect (see section 381 of TIOPA 2010).

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.