PART 7SPECIAL CASES
F1CHAPTER 2ASOCIAL SECURITY LUMP SUMS
Annotations:
Amendments (Textual)
Notification by Recipient of Notice of Tax Rate133D
1
The recipient shall notify the Department that he considers the nil tax code should be applied to the lump sum or that one of the following rates should be used—
F2a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the basic rate, or
c
the higher rate,
in accordance with section 7(5) of the Act.
2
Notification shall be in the form, and made within the period, specified by the Department.
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