# Finance (No. 2) Act 2017, Section 6: PAYE settlement agreements


(1) In Chapter 5 of Part 11 of ITEPA 2003 (PAYE settlement agreements), in sections 703(a) and 704(1)(a), for “an officer of Revenue and Customs” substitute “ Her Majesty's Revenue and Customs ”.
(2) The amendment made by this section has effect in relation to the tax year 2018-19 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/section/6 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/section-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.