Chapter 3B Certain debts of companies under section 339A of ITEPA (travel expenses of workers providing services through employment intermediaries)F1
- 97ZGInterpretation of Chapter 3B: “relevant PAYE debt” and “relevant date”
- 97ZHInterpretation of Chapter 3B: general
- 97ZILiability of directors for relevant PAYE debts
- 97ZJAppeals in relation to personal liability notices
- 97ZKWithdrawal of personal liability notices
- 97ZLRecovery of sums due under personal liability notice: application of Part 6 of TMA
- 97ZMRepayment of surplus amounts
Annotations
Textual amendments
- F1
Pt. 4 Ch. 3B inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5)