PART 3Provision where an immediate detriment remedy has been obtained

CHAPTER 9Transitional protection allowance where an immediate detriment remedy has been obtained

Transitional protection allowance26

1

This regulation applies where P’s employer24 has paid P a transitional protection allowance25.

2

The appropriate person must pay to P’s employer an amount equal to—

a

the amount of the transitional protection allowance, less

b

an amount in respect of the income tax suffered by P that is attributable to the transitional protection allowance.