# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 133B: Application of other Parts


(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) 20%, if the recipient has not notified the Department of a rate.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/133B (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-133B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.