Source: http://www.legislation.gov.uk/ukpga/2009/10/schedule/58
Timestamp: 2013-05-18 08:42:05
Document Index: 318017491

Matched Legal Cases: ['art. 2', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 11', 'art 11']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 2009You are here:2009 c. 10SCHEDULE 58Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ScheduleNext: SchedulePlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2009. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.specified provision(s) Appointed Day(s) by S.I. 2010/574 art. 2 (Day appointed for purposes of s. 94)Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 103A inserted by 2010 c. 33 Sch. 9 para. 4Sch. 54A inserted by 2010 c. 33 Sch. 9 para. 12Commencement Orders yet to be applied to the Finance Act 2009:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2010/466 art. 3 commences (2009 c. 10)S.I. 2010/670 art. 2 commences (2009 c. 10)S.I. 2010/815 art. 2 commences (2009 c. 10)S.I. 2010/867 art. 2 commences (2009 c. 10)S.I. 2010/1878 art. 2 commences (2009 c. 10)S.I. 2011/701 art. 3 commences (2009 c. 10)S.I. 2011/702 art. 2 3 commences (2009 c. 10)S.I. 2011/2391 art. 2(b)(c) commences (2009 c. 10)S.I. 2011/2401 art. 2(1) commences (2009 c. 10)Commencement Orders bringing legislation that affects this Act into force:S.I. 2011/132 art. 2 3 commences (2010 c. 33)S.I. 2011/703 art. 2 3 commences (2010 c. 33)S.I. 2011/975 art. 2 commences (2010 c. 13)S.I. 2011/2391 art. 2(a) commences (2010 c. 33)S.I. 2011/2401 art. 2(2) amendment to earlier commencing SI 2011/701Section 110SCHEDULE 58E+W+S+N.I.Recovery of debts under PAYE regulationsThis schedule has no associated Explanatory NotesPAYE regulationsE+W+S+N.I.1Section 684 of ITEPA 2003 (PAYE regulations) is amended as follows.E+W+S+N.I.2In subsection (1), omit “for Her Majesty's Revenue and Customs”.E+W+S+N.I.3(1)Subsection (2) is amended as follows.E+W+S+N.I.(2)For “PAYE regulations may, in particular, include” substitute “ The provision that may be made in PAYE regulations includes ”.(3)In the list of provisions, in item 1, in paragraph (a), omit “for Her Majesty's Revenue and Customs”.(4)In item 2, for “or remaining unpaid (or treated as overpaid or remaining unpaid)” substitute “ (or treated as overpaid) on account of, or any amounts other than relevant debts remaining unpaid (or treated as remaining unpaid) ”.(5)After item 2 insert—“2AProvision—(a)for deductions to be made in respect of relevant debts of a payee,
(b)as to the circumstances in which such deductions may be made, and
(c)where such deductions are made, as to the date on which the relevant debts are to be treated as paid.”
(6)In item 3, for “income tax has been and is” substitute “ amounts have been and are ”.4After subsection (3) insert—E+W+S+N.I.“(3A)PAYE regulations under item 2A in the above list may not make provision enabling deductions totalling more than £2,000 to be made from a payee's income for a tax year without the payee's consent.
(3B)The Treasury may by order amend the amount specified in subsection (3A).”
5In paragraph (a) of subsection (7A), after “tax” insert “ or other amounts ”.E+W+S+N.I.6After that subsection insert—E+W+S+N.I.“(7AA)In this section “relevant debt”, in relation to a payee, means—
(a)a sum payable by the payee to the Commissioners under or by virtue of an enactment, other than an excluded debt, and
(b)a sum payable by the payee to the Commissioners under a contract settlement.
(7AB)For the purposes of subsection (7AA)—
(a)child tax credit or working tax credit that the payee is liable to repay is an excluded debt, and
(b)if the payee is an employer, any amount that the payee is required to deduct from the PAYE income of employees for a tax year is an excluded debt until the tax year has ended.”
7In subsection (7C), before the definition of “payer” insert—E+W+S+N.I.““the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“contract settlement” means an agreement made in connection with the liability of the payee or another person to make a payment to the Commissioners under or by virtue of an enactment.”
Consequential provisionE+W+S+N.I.8In section 29(5) of the Tax Credits Act 2002 (recovery of overpayments)—E+W+S+N.I.(a)for “tax” substitute “ income tax ”, and(b)insert at the end “that is not a relevant debt (within the meaning of section 684 of the Income Tax (Earnings and Pensions) Act 2003)”.9(1)Part 11 of ITEPA 2003 (pay as you earn) is amended as follows.E+W+S+N.I.(2)In section 682(1) (scope of Part), insert at the end “ and includes provision in respect of the deduction of certain other amounts from, and the repayment of certain other amounts with, PAYE income ”.(3)In section 685 (tax tables)—(a)in subsection (1), omit “for Her Majesty's Revenue and Customs”, and(b)in subsection (2)(b), for “or 2” substitute “ , 2 or 2A ”.10(1)The Treasury may by order make provision—E+W+S+N.I.(a)amending or repealing provisions of Part 11 of ITEPA 2003,(b)amending, repealing or revoking provisions of enactments or instruments that refer to provisions of that Part, and(c)amending, repealing or revoking provisions of enactments or instruments that apply, or confer power to apply, PAYE regulations or otherwise refer to such regulations.(2)An order under this paragraph may only make provision to the extent that it is appropriate in consequence of, or in connection with, the amendments made by this Schedule.(3)An order under this paragraph may include transitional provision and savings.(4)An order under this paragraph is to be made by statutory instrument.(5)A statutory instrument containing an order under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.Previous: ScheduleNext: ScheduleBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint This Schedule onlyPDF This Schedule onlyWeb page This Schedule onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open The Whole Act as a PDFThe Whole Act you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open the Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open Schedules only The Schedules only you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.See additional information alongside the contentGeographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceExplanatory Notes