Commentary on Sections The Income Tax (Offices and Employments) Act 1944 (7&8 Geo. 6. (1943-44) c.12) Machinery of PAYE Overview
2849.This Chapter allows regulations to provide for an employer to agree to pay sums to the Board of Inland Revenue in respect of the income tax on certain earnings of employees. And for the employees to be correspondingly relieved of their liabilities to income tax in respect of those earnings.
2850.Section 703 is introductory.
2851.Sections 704 to 706 set parameters within which regulations can be made for PAYE settlement agreements.
2852.Section 707 provides definitions.