The non-cumulative basisU.K.
26.—(1) An employer must deduct tax in accordance with regulation 27 (the non-cumulative basis) from any relevant payment made to an employee if—
(a)the Inland Revenue direct, or
(b)these Regulations provide,
that the non-cumulative basis is to apply.
(2) If this regulation applies then regulation 22 (cumulative basis) does not apply.