17 Recovery under PAYE regulations from certain company officers
Finance Act 2014 (2014 c 26) | Legislation

17  Recovery under PAYE regulations from certain company officers

(1)     In Part 4 of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) (payments, returns and information), after Chapter 3 (PAYE records) insert—

“Chapter 3A
Certain Debts of Companies under Chapter 7 of Part 2 of ITEPA (Agencies)

97ZA Interpretation of Chapter 3A

In this Chapter—

“company” includes a limited liability partnership;

“HMRC” means Her Majesty's Revenue and Customs;

“director” has the meaning given by section 67 of ITEPA;

“personal liability notice” has the meaning given by regulation 97ZB(2);

“relevant PAYE debt”, in relation to a company, means—

(a)     any amount that the company is to deduct, or account for, in accordance with these Regulations by virtue of—

(i)     section 44(4) to (6) of ITEPA (persons providing fraudulent documents), or

(ii)     section 46A of that Act (anti-avoidance), and

(b)     any interest or penalty, in respect of an amount within paragraph (a), for which the company is liable;

“the relevant date”, in relation to a relevant PAYE debt, means—

(a)     in a case where the relevant PAYE debt is to be deducted or accounted for, or arises, by virtue of subsections

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