# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 133C: Determination of Rate of Deduction


(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).
(2) For the purposes of this chapter the ... rate is either—
(a) the rate notified to the Department by the recipient in accordance with regulation 133D, or
(b) in default of any such notification, 20%.

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