INTRODUCTION

Related HMRC Manuals

8(1)  This Part of this Schedule sets out who is a relevant data-holder for the purposes of this Schedule.

8(2)  Descriptions of the various types of data-holder are to be read as including anyone who was previously of such a description.

SALARIES, FEES, COMMISSION ETC

Related Commentary  Related HMRC Manuals

9(1)  Each of the following is a relevant data-holder–

(a)an employer,

(b)a person who is concerned in making payments to or in respect of another person's employees with respect to their employment with that other person,

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