PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 1DEDUCTION AND REPAYMENT
The non-cumulative basis
The non-cumulative basis26
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.