Approximations allowed in calculations

Legislation/Regulatory – ITEPA2003 s. 705

Calculation of tax payable

Legislation/Regulatory – SI 2003/2682 reg. 108

Cancellation of

Legislation/Regulatory – SI 2003/2682 reg. 114

Class 1B contributions

– see Class 1B contributions

Commencement of

Legislation/Regulatory – SI 2003/2682 reg. 112

Effect of

Legislation/Regulatory – SI 2003/2682 reg. 107

Employment, meaning

Legislation/Regulatory – ITEPA2003 s. 707

Exclusion of general earnings from income

Legislation/Regulatory – ITEPA2003 s. 706

Form of

Legislation/Regulatory – SI 2003/2682 reg. 111

Formal determination of tax payable by employer

Legislation/Regulatory – SI 2003/2682 reg. 110

General provisions

Legislation/Regulatory – ITEPA2003 s. 703 ; SI 2003/2682 reg. 105 ; SP 5/96

Inspection of records

Legislation/Regulatory – SI 2003/2682 reg. 117

Interest overpaid tax

Legislation/Regulatory – SI 2003/2682 reg. 116

Interest unpaid tax

Legislation/Regulatory – SI 2003/2682 reg. 115

Payment of tax

Legislation/Regulatory – SI 2003/2682 reg. 109

Qualifying general earnings

Legislation/Regulatory – SI 2003/2682 reg. 106

Records, inspection of

Legislation/Regulatory – SI 2003/2682 reg. 117

Recovery proceedings

Legislation/Regulatory – SI 2003/2682 reg. 109

Sums payable by employers

Legislation/Regulatory – ITEPA2003 s. 704

Taxable benefit, meaning

Legislation/Regulatory – ITEPA2003 s. 707

Variation of

Legislation/Regulatory – SI 2003/2682 reg. 113