Monday 27th November 2023

(12 months ago)

Commons Chamber
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Resolved,
That provision may be made enabling PAYE regulations to make provision (including provision having retrospective effect) in a case where —
(a) a person would otherwise be liable to pay tax in consequence of being treated under section 61N(3) of the Income Tax (Earnings and Pensions) Act 2003 as having made a payment, and
(b) tax has already been paid or assessed in respect of income referable to that payment.