Preservation of earner’s chosen scheme
This section has no associated Explanatory Notes
66(1)Nothing in the relevant amendments and repeals—
(a)prevents the giving of a preceding tax year notice, or
(b)otherwise affects the operation of section 44 of the PSA 1993 in relation to such a notice.
(2)In sub-paragraph (1) a “preceding tax year notice” means a notice within section 44(1) of the PSA 1993 which is given on or after the abolition date but in which the date specified in accordance with that provision falls before the abolition date.