Regulation 61 Deduction of tax
(1)
Subject to paragraph (2), the Ministry, on making any payment of reserve pay to a reservist during any year, shall deduct income tax at the basic rate in force at the time payment is made.
(2)
The Ministry shall not deduct income tax if—
(a)
it has received notice from the inspector of a determination for that year under any of the following provisions of this Chapter that tax shall not be deducted from reserve pay, and
(b)
it has not received notice of any amendment of that determination.
(3)
Regulation 8 shall not apply to any notice within paragraph (2).
(4)
This regulation shall apply on the making of any payment of reserve pay notwithstanding that an objection or appeal has been made under regulation 63 or 64.