Section 144 | PAYE on notional payments: reimbursement period

(1)In section 222(1)(c) of the Income Tax (Earnings and Pensions) Act 2003 (period within which employee must reimburse employer for amount to be accounted for to Inland Revenue in respect of income tax on notional payment), for “30 days” substitute “ 90 days ”.

(2)This section has effect in relation to payments of income treated as made on or after 9th April 2003.