Collection of contributions
Combined collection of contributions with tax
– see PAYE
EU coordination
Legislation/Regulatory –
Reg. 883/2004 art. 84
General provision
Legislation/Regulatory –
SSCBA92 s. 1(4)
Otherwise than through PAYE
Legislation/Regulatory –
SI 2001/1004 reg. 68
;
SSCBA92 Sch. 1, para. 7B
Security for payment
– see Security for payment
Share option gains
