(1) In section 222 of the Income Tax (Earnings and Pensions) Act 2003 (payments by employer on account of tax where deduction not possible), in subsection (1)(c), for “beginning with the relevant date” substitute “after the end of the tax year in which the relevant date falls”.
(2) The amendment made by this Resolution has effect in relation to payments of income treated as made on or after 6 April 2014.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.