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Paragraph 28 Information about payments to the employee, etcF1

F2If the employer is required by regulation 67CA(1)(a) to include a reference in the return, the value of any deductions made from the payment which do not otherwise fall to be reported under this Schedule.

Annotations

Textual amendments

F1

Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)

F2

Words in Sch. A1 para. 28 substituted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(h)