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

PART 7 U.K. SPECIAL CASES

CHAPTER 3 U.K. HOLIDAY PAY FUNDS

Deduction of tax U.K.

136.  On making any payment of holiday pay to a recipient, a fund must deduct income tax at the basic rate in force at the time the payment is made.

Commencement Information

I1 Reg. 136 in force at 6.4.2004, see reg. 1