PART 1INTRODUCTION
Interpretation
Employee’s codeI18
1
An employee’s code is the code—
a
issued to an employer for use in respect of the employee for a tax year,
b
applied by these Regulations for use by an employer in respect of the employee, or
c
issued to an employee in accordance with regulation 142 (direct collection).
2
A code is issued to an employer if it is contained in a document that is sent—
a
to the employer, or
b
to a person acting on behalf of the employer,
by the Inland Revenue, and any code so issued is received by the employer for the purposes of these Regulations.