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Paragraph 265

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

(1)

Amend section 25 (payments of working tax credit by employers) as follows.

(2)

In subsection (1) for “Schedule E payments” substitute “ payments of, or on account of, PAYE income ”.

(3)

In subsection (5) for “Schedule E payment” substitute “ payment of, or on account of, PAYE income ”.

(4)

Omit subsection (6).