Section 682 Scope of this Part

United Kingdom

(1)

This Part provides for the assessment, collection and recovery of income tax in respect of PAYE income F1and includes provision in respect of the deduction of certain other amounts from, and the repayment of certain other amounts with, PAYE income.

(2)

The provisions of this Part are contained in—

this Chapter (which gives the meaning of “PAYE income”),
Chapter 2 (PAYE: general),
Chapter 3 (PAYE: special types of payer or payee),
Chapter 4 (PAYE: special types of income),
Chapter 5 (PAYE settlement agreements), and
Chapter 6 (miscellaneous and supplemental).

(3)

Provision for PAYE regulations is made by Chapters 2 to 6.

Annotations

Textual amendments

F1: Words in s. 682(1) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 9(2)

Notes on Part 11

Modifications

C1: Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10