{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-133C",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-133C.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/133C",
  "kind": "regulation",
  "number": "133C",
  "heading": "Determination of Rate of Deduction",
  "text": "(1) On making any payment of a lump sum to a recipient during a tax year, the Department must deduct income tax at the ... rate calculated in accordance with sub-paragraph (2).\n(2) For the purposes of this chapter the ... rate is either—\n(a) the rate notified to the Department by the recipient in accordance with regulation 133D, or\n(b) in default of any such notification, 20%.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 133C(1) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 19(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 133C(2) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 19(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 133C(2)(b) substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 19(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/133C",
    "retrieved_at": "2026-11-15T03:31:11.450996+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}