# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 97LA: Recovery from relevant persons


(1) In this Chapter, references to a “PAYE debt” must be construed as references to a deemed employer PAYE debt.
(2) A PAYE debt may be recovered from a relevant person but this is subject to paragraph (3).
(3) A PAYE debt may only be recovered from a person described in section 688AA(3)(a) ITEPA if an officer of Revenue and Customs considers there is no realistic prospect of recovery of all or part of it within a reasonable period of time from a person described in section 688AA(3)(b).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/97LA (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97LA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.