Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019

109 Schedule 5 amended (Certain tax codes and rates)

(1)

In schedule 5, part A, clause 1(2), replace “special tax code” with “tailored tax code”.

(2)

In schedule 5, part A, clause 4, rows 3, 4, 5, and 6 of the table, replace “annual income is” with “total PAYE income payments” are in each place where it appears.

(3)

In schedule 5, part B, clause 1,—

(a)

replace the heading with “Tailored tax codes”:

(b)

in subclauses (1), (2), (4), (5), and (6), replace “special tax code” with “tailored tax code” in each place where it appears.

(4)

In schedule 5, part B, clause 1(6),—

(a)

replace “notifying the employee or responsible department, as applicable.” with “notifying the employee, the employer, or responsible department, as applicable.”:

(b)

replace “Once notified, the employee” with “If the employee is notified, they”.