House of Lords.

Speeches delivered 16 December 1982.

Income tax – PAYE – Duty of non-resident overseas company to make PAYE deductions – Company paying wages to employees in UK sector of North Sea – Employees liable to UK tax under Sch. E on these wages – Whether employer company to deduct tax from their pay – Territorial limitation on application of taxing provisions – Income and Corporation Taxes Act 1970 – sec. 181; 204; 246Finance Act 1973 – sec. 38(4), (6).

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