The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 7 U.K. SPECIAL CASES

CHAPTER 2 U.K. RESERVE FORCES' PAY

Application of other Parts U.K.

123.—(1) Parts 2 (codes) and 3 (deduction and repayment of tax) do not apply to reserve pay.

(2) The rest of these Regulations apply as if the Inland Revenue had issued the basic rate code in respect of reserve pay.

Commencement Information

I1 Reg. 123 in force at 6.4.2004, see reg. 1