Particulars that local council must recordU.K.
120.—(1) This regulation applies if the Inland Revenue have given notice to the local council of the exercise by a councillor of the basic rate option.
(2) The local council must record, in a deductions working sheet (which it must prepare for the purpose unless it has already prepared one) the following particulars about every payment of allowances which it makes to the councillor.
(3) The particulars are—
(a)the councillor’s name,
(b)the councillor’s national insurance number, if known,
(c)the date of the payment,
(d)the amount of the allowances,
(e)where regulation 119(5) applies, the net amount of the allowances from which tax has been deducted, and
(f)the amount of tax deducted from the allowances.