Regulation 6 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

After regulation 32A^f1 (additional rate code: deductions) insert—

“Scottish upper rate codes

32B.

(1)

If the employee’s code is an appropriate Scottish upper rate code the employer must deduct tax at the Scottish upper rate specified in that code and regulations 22 and 26 (cumulative and non-cumulative basis) do not apply.

(2)

For the purposes of this regulation an “appropriate Scottish upper rate code” has the meaning given in regulation 7(4).”.