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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Relief for delayed remittances

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Section 35 Relief for delayed remittances
Section 36 Election in respect of delayed remittances
Section 37 Claims for relief on delayed remittances

Chapter 5 Taxable earnings: remittance basis rules and rules for non-uk resident employees
Crossheading Relief for delayed remittances

Crossheading Relief for delayed remittances

From legislation.gov.uk

Contents

Section 35 Relief for delayed remittances
Section 36 Election in respect of delayed remittances
Section 37 Claims for relief on delayed remittances