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Regulation 65 Certificate of tax deducted

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The Ministry may, and when required to do so shall, give the reservist a certificate in a form authorised by the Board showing the particulars specified in paragraph (2) in respect of any payment of reserve pay made during the year from which tax is deducted.

(2)

The particulars specified in this paragraph are—

(a)

the date of the payment,

(b)

the amount of the payment, and

(c)

the amount of tax deducted on making the payment.