PART 7SPECIAL CASES
F1CHAPTER 2ASOCIAL SECURITY LUMP SUMS
Determination of Rate of Deduction133C.
(1)
On making any payment of a lump sum to a recipient during a tax year, the Department must deduct income tax at the F2... rate calculated in accordance with sub-paragraph (2).
(2)
For the purposes of this chapter the F3... rate is either—
(a)
the rate notified to the Department by the recipient in accordance with regulation 133D, or
(b)
in default of any such notification, F420%.