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