124.—(1) On making any payment of reserve pay to a reservist during a tax year, the Ministry must deduct income tax at the basic rate in force when the payment is made.
(2) But the Ministry must not deduct income tax if—
(a)it has received notice from the Inland Revenue of a determination for that tax year under this Chapter that tax is not to be deducted from reserve pay, and
(b)it has not received notice of any amendment of that determination.
(3) This regulation applies even if an objection or appeal has been made under this Chapter.