Regulation 184P Claimant’s code etc to be used for calculationsF1
(1)
This regulation applies if, in respect of a claimant, the Department receives notification from HMRC of—
(a)
a code or amended code,
(b)
total payments to date, or
(c)
total net tax deducted.
(2)
The Department must record that notification in substitution for any previous record and use it for the purpose of all calculations required under this Chapter.
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