The Income Tax (Pay As You Earn) Regulations 2003

Regulations apply as if basic rate option were issue of code U.K.

121.  If a councillor exercises the basic rate option, these Regulations apply as if the Inland Revenue had issued the basic rate code in respect of the allowances.

Commencement Information

I1 Reg. 121 in force at 6.4.2004, see reg. 1