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Paragraph 131

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 59B (payment of income tax and capital gains tax) as follows.

(2)

In subsection (1) for “, 547(5) or 599A(5) of the principal Act” substitute “ or 547(5) of the principal Act or section 626 of ITEPA 2003 ”.

(3)

In subsection (2)(a) for “section 203 of the principal Act” substitute “ PAYE regulations ”.

(4)

In subsection (8) for “Regulations under section 203 of the principal Act (PAYE)” substitute “ PAYE regulations ”.