PART 7U.K.SPECIAL CASES

CHAPTER 2U.K.RESERVE FORCES' PAY

Appeal to [F1the tribunal] U.K.

127.—(1) On [F2an appeal that is notified to the tribunal, the tribunal] must determine whether income tax at the basic rate is to be deducted from the reserve pay.

(2) Regulation 125(2) (assumptions) applies for the purpose of making the determination.

(3) If, on appeal, the [F3tribunal determines] that tax is not to be deducted from the reserve pay, the Inland Revenue must give notice of the determination to the Ministry.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .