Schedule 6, paragraph 15D(3)

For the purposes of sub-paragraph (1)(b) a deduction is “relevant” if— the debtor is required, by virtue of an enactment, to make the deduction from a payment made to another person and to pay an amount to the Commissioners on account of the deduction, the payment to the Commissioners is credited against any liabilities of the other person, and the deduction is of a kind specified in regulations under section 99(3) of the Finance Act 2020.

← 2 · All articles · 4 →

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