Part 11

Pay As You Earn
Chapter 1

Introduction

Scope of this Part
682
1
This Part provides for the assessment, collection and recovery of income tax in respect of PAYE income and includes provision in respect of the deduction of certain other amounts from, and the repayment of certain other amounts with, PAYE income.
2
The provisions of this Part are contained in—
- this Chapter (which gives the meaning of “PAYE income”),
- Chapter 2 (PAYE: general),
- Chapter 3 (PAYE: special types of payer or payee),
- Chapter 4 (PAYE: special types of income),
- Chapter 5 (PAYE settlement agreements), and
- Chapter 6 (miscellaneous and supplemental).
3
Provision for PAYE regulations is made by Chapters 2 to 6.
Words in s. 682(1) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 9(2)
Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10