The Income Tax (Pay As You Earn) Regulations 2003

Claimant’s code etc to be used for calculationsU.K.

155.—(1) This regulation applies if, in respect of a claimant, the Department receives notification from the Inland Revenue of—

(a)a code or amended code,

(b)total payments to date, or

(c)total net tax deducted.

(2) The Department must record that notification in substitution for any previous record and use it for the purpose of all calculations required under this Chapter.

Commencement Information

I1Reg. 155 in force at 6.4.2004, see reg. 1