Related Commentary  

142(1)  On receiving a relevant payment–

(a)an employee (E) must proceed in accordance with paragraph (3) or paragraph (4), as the case may be, and

(b)regulations 143 to 147A (direct collection) apply to E,

unless E objects to the application of the direct collection procedure.

142(2)  E may, within 30 days beginning with the date of receipt of written notification from HMRC that the direct collection procedure applies, object by written notice to HMRC to that procedure.

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