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Commentary

2.1.1 Withholding tax in Scotland

United Kingdom

2.1ÌýÌýÌýÌý Withholding of income tax

The PAYE regime is designed to ensure that the tax deducted by an employer during a tax year is equal to the employee's liability for that year in respect of the PAYE income concerned after giving effect to the allowances and reliefs to which the employee is entitled

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