Finance Act 2000 (c. 17)
This section has no associated Explanatory Notes
243(1)Amend section 38 (payroll deduction scheme) as follows.
(2)In subsection (1)—
(a)for “under section 202 of the Taxes Act 1988” substitute “for the purposes of section 714 of the Income Tax (Earnings and Pensions) Act 2003”,
(b)for “an employer” substitute “a person”,
(c)for “employee” substitute “individual”, and
(d)for “employer”, in the second place where it occurs, substitute “person”.
(3)In subsection (4) for the definitions of “agent”, “employee” and “employer” substitute—
““agent” means an agent approved for the purposes of section 714 of the Income Tax (Earnings and Pensions) Act 2003;”.