Income Tax (Earnings and Pensions) Act 2003 section 682

Scope of this Part

Section 682 is an introductory section that sets out the scope and structure of Part 11 of the Act, which deals with the assessment, collection and recovery of income tax on PAYE income.

• Part 11 covers the assessment, collection and recovery of income tax on PAYE income, including certain deductions from and repayments with such income
• Chapter 1 defines "PAYE income", while Chapters 2 to 4 address general PAYE rules, special types of payer or payee, and special types of income respectively
• Chapter 5 deals with PAYE settlement agreements, and Chapter 6 covers miscellaneous and supplemental provisions
• The detailed PAYE regulations are provided for in Chapters 2 to 6