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PART 7U.K.SPECIAL CASES

[F1CHAPTER 2AU.K.SOCIAL SECURITY LUMP SUMS

Determination of Rate of DeductionU.K.

133C.(1) On making any payment of a lump sum to a recipient during a tax year, the Department must deduct income tax at the F2... rate calculated in accordance with sub-paragraph (2).

(2) For the purposes of this chapter the F3... rate is either—

(a)the rate notified to the Department by the recipient in accordance with regulation 133D, or

(b)in default of any such notification, [F420%].]