Regulation 18 Amendments to the principal Regulations

in sub-paragraph (a) of paragraph (1) after the words “cumulative free emoluments” there shall be inserted the words “or, as the case may be, the cumulative additional pay,”;

after sub-paragraph (a) of paragraph (1) there shall be inserted—

“(aa)

ascertain the total net tax deductible at the relevant date, save that where the code reflects additional pay, the total net tax deductible shall not exceed the overriding limit;”;

in sub-paragraph (b) of paragraph (1) for the words “cumulative tax” where they first occur there shall be substituted the words “total net tax deducted”, and for the words “cumulative tax” where they next occur there shall be substituted the words “total net tax deductible”;

in sub-paragraph (c) of paragraph (1) for the words “cumulative tax” where they first occur there shall be substituted the words “total net tax deductible”, and for the words “cumulative tax” where they next occur there shall be substituted the words “total net tax deducted”;

after paragraph (1) there shall be inserted—

“(1A)

In paragraph (1) the “total net tax deductible” means the total tax due in accordance with the appropriate tax tables in respect of any taxable emoluments at the relevant date.”.