COG931100 - Alternative rights of recovery (PAYE directions): general: contents

1. COG931110

   Introduction
2. COG931120

   Receiving and registering cases
3. COG931130

   Interpretation
4. COG931140

   Insolvencies - consideration of directions and decisions where there has been remission of PAYE and NICs
5. COG931150

   Information required
6. COG931160

   Regulation 72(5) condition B - provisions
7. COG931170

   Regulation 81(4) condition A or B - provisions
8. COG931180

   Authority to make regulation 72(5) condition B / regulation 81(4) A or B directions and section 8 decisions under NICs regulation 86(1)(a)(ii)
9. COG931190

   Time limits
10. COG931200

    Application of regulation 72(5) condition B / regulation 81(4) condition A and B
11. COG931210

    Definition of ‘knowing’ and ‘wilfully’