Related Commentary  Related HMRC Manuals

713(1)  This section applies if–

(a)an individual is entitled to receive payments of, or on account of, PAYE income in respect of which PAYE regulations require deductions or repayments of income tax in accordance with those regulations, and

(b)at the request of the individual, the person making the payments (the “payer” ) withholds sums from them as donations.

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