17 PAYE: benefits in kind
Finance Act 2015 (2015 c 11) | Legislation

17  PAYE: benefits in kind

(1)     Section 684 of ITEPA 2003 (PAYE regulations) is amended as follows.

(2)     In the list in subsection (2), after item 1 insert—

“1ܴ

ʰDZDz—

(a)     for authorising a person (“P”), in a case where the PAYE income of an employee (whether an employee of P or of another person) includes an amount charged to tax under any

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