175.—(1) Paragraph (2) applies if the Department makes a payment of taxable incapacity benefit during a tax year to a single-income claimant before a code has been issued by the Inland Revenue for that year in respect of that award.
(2) The Department must—
(a)deduct tax using an emergency IB code on the non-cumulative basis, and
(b)keep records in a deductions working sheet which it must prepare for the purpose.
(3) The use of an emergency IB code under this regulation is treated as the issue of a code for the purposes of regulations 21, 36 and 180.