Paragraph 265
(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).