# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 123: Application of other Parts

Extent: E+W+S+N.I.

(1) Parts 2 (codes) and 3 (deduction and repayment of tax) do not apply to reserve pay.
(2) The rest of these Regulations apply as if the Inland Revenue had issued the basic rate code in respect of reserve pay.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/123 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.