8.—(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.