Commentary on Sections Overview Part 9: Trustees Paragraph 79: Meeting by trustees of PAYE obligations
3180.This paragraph sets out the requirement that the SIP must make provision to ensure that trustees meet their PAYE obligations. The paragraph derives from paragraph 73 of Schedule 8.
3181.The title to this paragraph has been amended to include a reference to the trustees.
3182.Sub-paragraph (1) now has three paragraphs, as opposed to the corresponding provision in the source legislation, which had two paragraphs, one of which had two sub-paragraphs of its own.
3183.Sub-paragraph (4) is explanatory only; but is retained in order to assist the reader.