# The Income Tax (Employments) Regulations 1993, Regulation 15: First payment in the year


Where the payment of emoluments is the first payment in the year—
(a) the employer shall deduct the cumulative tax from the emoluments on making the payment in question, and paragraphs (2) to (4) of regulation 14 shall not apply, but
(b) the deduction shall not exceed the overriding limit.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/15 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.