PART 7SPECIAL CASES
F1CHAPTER 2ASOCIAL SECURITY LUMP SUMS
Annotations:
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).
Pt. 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