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Chapter 5 DEBTS ARISING UNDER CHAPTER 10 OF PART 2 OF ITEPA (INTERMEDIARIES)F1

  1. 97LARecovery from relevant persons
  2. 97LBRecovery of PAYE debt
  3. 97LCThe relevant period
  4. 97LDContents of recovery notice
  5. 97LEPayment of deemed employer PAYE debt and interest
  6. 97LFAppeals
  7. 97LGWithdrawal of recovery notices
  8. 97LHApplication of Part 6 of TMA

Annotations

Textual amendments

F1

Pt. 4 Ch. 5 inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020 (S.I. 2020/1150), regs. 1, 3