Related Commentary  

67(1)  Subject to regulations 68 and 70, earnings-related contributions and Class 1B contributions shall be paid, accounted for and recovered in like manner as income tax deducted from PAYE income by virtue of regulations under section 684 of ITEPA 2003 (PAYE Regulations).

67(1A)  PAYE income has the meaning given in section 683 of ITEPA 2003.

67(2)  The provisions contained in Schedule 4 (which contains provisions derived from the Income Tax Acts and the PAYE Regulations with extensions and modifications) shall apply to and for the purposes of earnings-related contributions and Class 1B contributions.

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