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Legislation

Finance Act 2014

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Section 15 Restrictions on remittance basis
Section 16 Treatment of agency workers
Section 17 Recovery under PAYE regulations from certain company officers
Section 18 Employment intermediaries: information powers and related penalties
Section 19 Payments by employer on account of tax where deduction not possible
Section 20 PAYE obligations of UK intermediary in cases involving non-UK employer
Section 21 Oil and gas workers on the continental shelf: operation of PAYE
Section 22 Threshold for benefit of loan to be treated as earnings
Section 23 Taxable benefits: cars, vans and related benefits
Section 24 Cars: the appropriate percentage
Section 25 Cars and vans: payments for private use

Other provisions
Restrictions on remittance basis

Section 15 | Restrictions on remittance basis

From legislation.gov.uk

Schedule 3 makes provision in relation to the remittance basis.