Section 682 | Scope of this Part

(1)This Part provides for the assessment, collection and recovery of income tax in respect of PAYE income and includes provision in respect of the deduction of certain other amounts from, and the repayment of certain other amounts with, PAYE income.^F1

(2)The provisions of this Part are contained in—

(3)Provision for PAYE regulations is made by Chapters 2 to 6.