http://www.legislation.gov.uk/uksi/2014/2438/contents/made

The Income Tax (Earnings and Pensions) Act 2003 (Section 684(3A)) Order 2014

en

King's Printer of Acts of Parliament

2015-07-06

INCOME TAX

This Order increases the coding out limit for deductions in respect of “relevant debts” in section 684(3A) of the Income Tax (Earnings and Pensions) Act 2003 from £3,000 to £17,000. “Relevant debts” are defined in section 684(7AA) and include any debt payable to the Commissioners excluding tax credits.