s 71 Collection and recovery of sums to be deducted
(1) The Board of Inland Revenue must make regulations with respect to the collection and recovery, whether by assessment or otherwise, of sums required to be deducted from any payments under section 61. (2) The regulations may include any matters with respect to which PAYE regulations may be made. (3) Interest required to be paid by the regulations— (a) is to be paid without any deduction of income tax, ... (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .