PART 7SPECIAL CASES

F1CHAPTER 2ASOCIAL SECURITY LUMP SUMS

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Amendments (Textual)

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%.