OpenLegislation

Chapter 3B Certain debts of companies under section 339A of ITEPA (travel expenses of workers providing services through employment intermediaries)F1

  1. 97ZGInterpretation of Chapter 3B: “relevant PAYE debt” and “relevant date”
  2. 97ZHInterpretation of Chapter 3B: general
  3. 97ZILiability of directors for relevant PAYE debts
  4. 97ZJAppeals in relation to personal liability notices
  5. 97ZKWithdrawal of personal liability notices
  6. 97ZLRecovery of sums due under personal liability notice: application of Part 6 of TMA
  7. 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)