Version Superseded: 06/04/2018
Point in time view as at 06/04/2012. This version of this provision has been superseded.
There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 133B.
133B.—(1) Parts 2 (codes) and 3 (deduction and repayment of tax) do not apply to lump sums.
(2) The rest of these Regulations apply as if Her Majesty’s Revenue and Customs had issued a code in respect of a social security pension lump sum at either—
(a)the rate notified to the Department by the recipient pursuant to regulation 133D, or
(b)the basic rate, if the recipient has not notified the Department of a rate.]
Textual Amendments
F1Pt. 7 Ch. 2A added (6.4.2006) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2006 (S.I. 2006/243), regs. 1, 3
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