Sch. 4 heading substituted by SI 2004/770, reg. 29, with effect from 6 April 2004.


1(1)  In this Schedule the “PAYE Regulations”  means the Income Tax (Pay As You Earn) Regulations 2003

1(2)  In this Schedule, except where the context otherwise requires–

aggregated”  means aggregated and treated as a single payment under paragraph 1(1) of Schedule 1 to the Act;

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