This section has no associated Explanatory Notes
22(1)Paragraph 64 (tax position) is amended as follows.
(2)In sub-paragraph (1)(c), after “with” insert “the person’s liability to pay”.
(3)After sub-paragraph (2) insert—
“(2A)References in this Schedule to a person’s tax position also include, where appropriate, a reference to the person’s position as regards the withholding by the person of another person’s PAYE income (as defined in section 683 of ITEPA 2003).”