HC Deb 04 June 1981 vol 5 c399W
36. Mr. Alexander

asked the Chancellor of the Exchequer whether, in cases where the collection of PAYE is not practicable, employers may make special arrangements with casual employees under regulation 50(1) of the Income Tax (Employments) Regulation 1973 without prior consultations with the Inland Revenue.

Mr. Lawson

No. The special arrangements referred to in regulation 50(1) can be made only by the Inland Revenue.