Source: http://www.legislation.gov.uk/ukpga/1995/18/section/27
Timestamp: 2017-12-11 17:34:34
Document Index: 683745201

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

(b)certified by the [F1Commissioners of Inland Revenue], in accordance with the regulations, to be the employer entitled to make those deductions.
(d)make provision for the payment, in prescribed circumstances, by the [F2Commissioners of Inland Revenue], of sums to employers who are unable to make the whole or part of any deductions which they are entitled to make;
(f)require persons who have made deductions to furnish to the [F1Commissioners of Inland Revenue] such documents and information, at such time, as may be prescribed.
(b)received by the [F1Commissioners of Inland Revenue],
“deductions” means deductions made in accordance with regulations under subsection (3); F3. . .
[F4“prescribed” means specified in or determined in accordance with regulations; and
F1Words in s. 27(5)(b)(6)(f)(7)(b) substituted (1.4.1999) by 1999 c. 2, s. 1(1), Sch. 1 para. 65(2)(3)(b)(4); S.I. 1999/527, art. 2(b), Sch. 2 (subject to arts. 3-6)
F2Words in s. 27(6)(d) substituted (1.4.1999) by 1999 c. 2, s. 1(1), Sch. 1 para. 65(3)(a); S.I. 1999/527, art. 2(b), Sch. 2 (subject to arts. 3-6)
F3Word following definition of“deductions" in s. 27(8) repealed (1.4.1999) by 1999 c. 2, ss. 2, 26(3), Sch. 3 para. 61, Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2 (subject to arts. 3-6)
F4Definitions of“prescribed" and“regulations" in s. 27(8) inserted (1.4.1999) by 1999 c. 2, s. 2, Sch. 3 para. 61; S.I. 1999/527, art. 2(b), Sch. 2 (subject to arts. 3-6)
I1S. 27 wholly in force at 6.4.1996; s. 27 not in force at Royal Assent, see s, 41(2); s. 27 in force (12.12.1995) for the purpose of authorising the making of regulations by S.I. 1995/3228, art. 2(c)(i) and in force (6.4.1996) for all other purposes by S.I. 1995/3228, art. 2(c)(ii)