The Income Tax (Pay As You Earn) Regulations 2003

[F1 Additional rate code: deductions U.K.

32A.   If the employee’s code is the additional rate code the employer must deduct tax at the additional rate and regulations 22 and 26 (cumulative and non-cumulative basis) do not apply.]

Textual Amendments

F1 Reg. 32A and cross-heading inserted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 7