# The Income Tax (Employments) Regulations 1993, Regulation 73: Deduction of tax


A fund, on making any payment of holiday pay to a recipient, shall deduct income tax at the basic rate in force at the time the payment is made.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/73 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.