Regulation 133B Application of other PartsF1
(1)
Parts 2 (codes) and 3 (deduction and repayment of tax) do not apply to lump sums.
(2)
The rest of these Regulations apply as if Her Majesty’s Revenue and Customs had issued a code in respect of a social security pension lump sum at either—
(a)
the rate notified to the Department by the recipient pursuant to regulation 133D, or
(b)
F220%, if the recipient has not notified the Department of a rate.
Annotations
Textual amendments
- F1
Pt. 7 Ch. 2A added (6.4.2006) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2006 (S.I. 2006/243), regs. 1, 3
- F2
Word in reg. 133B(2)(b) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 18