Paragraph 3 Consequential amendments

ITEPA 2003 is amended as follows.

In section 1 (overview of contents of this Act), in subsection (3), after paragraph (aa) insert—

“(ab)

makes provision for the winter fuel payment charge (see Chapter 9 of Part 10),”.

In section 684 (PAYE regulations), in subsection (2), after Item 2ZA insert—

“2ZB

Provision—

(a)

for deductions to be made, if and to the extent that the payee does not object, with a view to securing that income tax payable for a tax year by the payee by virtue of section 681I (winter fuel payment charge) is deducted from PAYE income of the payee paid during that year,

(b)

for repayments to be made in a tax year, if and to the extent that the payee does not object, in respect of any amounts overpaid on account of income tax under that section for that tax year, and

(c)

as to the circumstances and manner in which a payee may object to the making of deductions or repayments.”

In section 717 (orders and regulations made by Treasury or Commissioners), in subsection (4)—