Commentary on Sections The Income Tax (Offices and Employments) Act 1944 (7&8 Geo. 6. (1943-44) c.12) Machinery of PAYE Section 684: PAYE regulations
2749.This section provides powers for the Board of Inland Revenue to make PAYE regulations. It derives mainly from part of section 203 of ICTA.
2750.Item 5 derives from section 203(10). It allows PAYE regulations to provide for the way in which any matters dealt with in the regulations are to be proved – for example in proceedings to recover tax. Section 203(10) also includes provision for proving the contents or transmission of anything that, by virtue of the regulations, takes an electronic form or is transmitted to any person by electronic means. This Part of the provision was enacted to deal with electronic filing, a predecessor of filing by internet. It is due to be repealed by section 139 of and Part VII of Schedule 20 to FA 1999 from a date laid down by Order, and is therefore omitted. Paragraph 89 of Schedule 7 to this Act preserves the omitted words in the meantime.
2751.Items 10 and 11 derive from sections 203L(4) and 206A(6) of ICTA but are applied more widely in this Act. See Change 147 in Annex 1.
2752.Subsection (8) defines the term “PAYE regulations” for the purposes of this Act and of other legislation. This allows other legislation to refer more briefly and naturally to “PAYE regulations” rather than to “regulations made under section 684 of the Income Tax (Earnings and Pensions) Act 2003”.
2753.This section omits as unnecessary the provision in section 203(1) that deductions are to be made from payments “notwithstanding that when payment is made no assessment has been made in respect of the income”. See Note 57 in Annex 2.
2754.Section 203(3A) is also omitted from this section as unnecessary. Section 203(3A) is a transitional rule from the introduction of independent taxation in FA 1988. It cannot affect any tax year to which this Act applies.