Income Tax Act 2007: Primary tax legislation governing income tax in the UK, including provisions for tax collection and voluntary arrangements
Income Tax (Earnings and Pensions) Act 2003: Legislation specifically dealing with taxation of employment income and pensions, including provisions for deductions
Taxes Management Act 1970: Framework for tax administration and management in the UK, including provisions for voluntary payments and arrangements
Finance Act (Current): Annual legislation updating tax rates, thresholds, and implementing new tax measures that may affect withholding arrangements
Employment Rights Act 1996: Key employment legislation governing lawful deductions from wages and protecting employee rights in payment matters
National Minimum Wage Act 1998: Legislation ensuring that any deductions do not reduce employee compensation below the legal minimum wage threshold
UK General Data Protection Regulation: Regulations governing the processing and protection of personal data, including financial information in withholding arrangements
Data Protection Act 2018: UK's implementation of data protection requirements, crucial for handling personal financial information in withholding agreements
HMRC Guidance on Voluntary Arrangements: Official guidance from HM Revenue & Customs on implementing and managing voluntary withholding arrangements
Common Law Contract Principles: Established legal principles governing contract formation, including offer, acceptance, consideration, and intention to create legal relations
Law of Agency: Legal principles governing relationships where one party acts on behalf of another, relevant for withholding arrangement administration
