# The Income Tax (Pay As You Earn) Regulations 2003, Chapter 5: DEBTS ARISING UNDER CHAPTER 10 OF PART 2 OF ITEPA (INTERMEDIARIES)




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Source: https://www.legislation.gov.uk/uksi/2003/2682/part/4/chapter/5 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/part-4/chapter-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.