# Income Tax (Earnings and Pensions) Act 2003, Section 703: Introduction

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

This Chapter provides—
(a) for employers to make agreements with Her Majesty's Revenue and Customs (“PAYE settlement agreements”) under which they agree to be accountable to the Commissioners for sums in respect of income tax on general earnings of their employees; and
(b) for such earnings to be treated for certain purposes of the Income Tax Acts as excluded from the employees' income.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/703 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-703
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.