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Income Tax (Earnings and Pensions) Act 2003

Paragraph 79: Meeting by trustees of PAYE obligations

3180.This paragraph sets out the requirement that the SIP must make provision to ensure that trustees meet their PAYE obligations. The paragraph derives from paragraph 73 of Schedule 8.

3181.The title to this paragraph has been amended to include a reference to the trustees.

3182.Sub-paragraph (1) now has three paragraphs, as opposed to the corresponding provision in the source legislation, which had two paragraphs, one of which had two sub-paragraphs of its own.

3183.Sub-paragraph (4) is explanatory only; but is retained in order to assist the reader.

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


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