PART 3 U.K.DEDUCTION AND REPAYMENT OF TAX

CHAPTER 1 U.K.DEDUCTION AND REPAYMENT

[F1 Higher rate, additional rate and nil tax codes] U.K.

Textual Amendments

F1 Reg. 32 cross-heading substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 6

[F2 Scottish upper rate codes U.K.

32B.— (1) If the employee’s code is an appropriate Scottish upper rate code the employer must deduct tax at the Scottish upper rate specified in that code and regulations 22 and 26 (cumulative and non-cumulative basis) do not apply.

(2) For the purposes of this regulation an “appropriate Scottish upper rate code” has the meaning given in regulation 7(4).]

Textual Amendments

F2 Reg. 32B inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 6