# Income Tax (Earnings and Pensions) Act 2003, Section 682: Scope of this Part

Extent: E+W+S+N.I.

(1) This Part provides for the assessment, collection and recovery of income tax in respect of PAYE income and 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/682 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-682
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.