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—
a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
F220%, or
c
F340%,
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