Commentary on Sections The Income Tax (Offices and Employments) Act 1944 (7&8 Geo. 6. (1943-44) c.12) Machinery of PAYE
2734.There have also been a few changes to the machinery of PAYE – but remarkably few given the nearly 60 years since the 1943 Act:
	section 30 of FA 1948 (see now section 205 of ICTA) removed the need for assessments in some cases;
	section 28 of FA 1961 (see now section 206 of ICTA) dealt with an unintended effect of the legislation in 1948. See the commentary on section 709;
	section 92 of F(No.2)A 1987 provided powers to charge interest on amounts outstanding from employers after the end of the tax year. Section 128 of FA 1988 extended this to provide for interest to be paid by the Inland Revenue to employers who have overpaid. See section 684;
	section 45 of FA 1989 inserted section 203A of ICTA which defines when a payment is made for PAYE purposes (in step with the changes made in 1989 to tax earnings on the basis of when they are received). See the commentary on section 686;
	FA 1995 made minor amendments to the legislation for the introduction of self assessment for income tax – see for example Note 62 in Annex 2; and
	section 110 of FA 1996 made provision for “PAYE settlement agreements” (PSAs) in place of long-standing informal arrangements for employers to meet employees’ tax: see paragraph 2849.