Section 6 | PAYE settlement agreements

(1)In Chapter 5 of Part 11 of ITEPA 2003 (PAYE settlement agreements), in sections 703(a) and 704(1)(a), for “an officer of Revenue and Customs” substitute “ Her Majesty's Revenue and Customs ”.

(2)The amendment made by this section has effect in relation to the tax year 2018-19 and subsequent tax years.