The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 No. 729

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

7.  After regulation 32 insert—

“Additional rate code: deductions

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.”.