PART 7SPECIAL CASES
CHAPTER 2RESERVE FORCES' PAY
Objection against deduction of tax126
1
A reservist who objects to tax being deducted in accordance with regulation 124 (deduction at basic rate) must state the grounds of objection.
2
On receiving the notice of objection, the Inland Revenue must make a determination whether income tax at the basic rate is to be deducted from the reserve pay.
3
Regulation 125(2) (assumptions) applies for the purpose of making the determination.
4
The Inland Revenue must notify the reservist of the determination.
5
The Inland Revenue may amend the determination by agreement with the reservist.
6
If the Inland Revenue and the reservist do not reach agreement, the reservist may appeal against the determination by giving notice to the Inland Revenue.
7
An appeal under paragraph (6) may be made to the General or Special Commissioners.