Schedule 6, paragraph 1

Sums due at the relevant date from the debtor on account of deductions of income tax from taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) paid during the period of 12 months next before that date. The deductions here referred to are those which the debtor was liable to make under PAYE regulations, less the amount of the repayments of income tax which the debtor was liable to make during that period.

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Source: legislation.gov.uk · retrieved 2026-09-04