EIM11978 - PAYE: special types of payment: employee바카라 사이트™s requirement to make good PAYE: meaning of 'employer'
Section 222(3) ITEPA 2003
For the purpose of section 222, 바카라 사이트˜employer바카라 사이트™ means the person who is taken to be the employer for the purposes of whichever provision applies to require the operation of PAYE in relation to the notional payment.
바카라 사이트˜Employer바카라 사이트™ also includes a person who is treated as making a payment of PAYE income by virtue of section 689(2) ITEPA. That is the person that an employee works for in the UK but who is not the actual employer (see EIM11820).
The meaning of 바카라 사이트˜employer바카라 사이트™ for the purposes of Part 11 ITEPA generally is provided by section 712 (see EIM11805).