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Regulation 184D Deductions working sheet for claimants awarded taxable employment and support allowanceF1

(1)

The Department must prepare a deductions working sheet in respect of each claimant whose award includes taxable employment and support allowance.

(2)

If the Department obtains Parts 2 and 3 of Form P45 relating to the claimant, it must immediately prepare the deductions working sheet using the information shown in Parts 2 and 3 of Form P45 in accordance with regulation 184E.

(3)

If the Department does not obtain Parts 2 and 3 of Form P45 relating to the claimant, it must prepare the deductions working sheet in accordance with regulation 184F.

Annotations

Textual amendments

F1

Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3