d

the emergency code, which, after allowing for the personal allowance, effects deductions of tax at either or both of the basic rate and the higher rate, so that during the tax year the amounts subject to deductions at the rate or rates concerned are in accordance with section 10 of ITA (income charged at basic and higher rates: individuals);

e

the emergency IB codes which, after allowing for the personal allowance and the blind person’s allowance, effect deductions at the basic rate, so that during the tax year the amounts subject to deductions at that rate are in accordance with section 10 of ITA.

4

In paragraph (3)—

• “blind person’s allowance” means an allowance claimed under either section 265 of ICTA8 (blind person’s allowance) or section 38 of ITA (blind person’s allowance);

• “personal allowance” means an allowance claimed under either section 257(1) of ICTA9 (personal allowance) or section 35 of ITA (personal allowances for those aged under 65).