Related Commentary  

94(1)  ITEPA 2003 is amended as follows.

94(2)  In section 222 (payments by employer on account of tax where deduction not possible)–

(b)[Amends ITEPA 2003, s. 222(2).]

(c)[Inserts ITEPA 2003, s. 222(4).]

94(3)  [Amends ITEPA 2003, s. 684(2), Item 1.]

94(4)  In section 710 (notional payments: accounting for tax)–

(a)[Amends ITEPA 2003, s. 710(7).]

(b)[Inserts ITEPA 2003, s. 710(7A).]

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