Regulation 26 The non-cumulative basis
United Kingdom
(1)
An employer must deduct tax in accordance with regulation 27 (the non-cumulative basis) from any relevant payment made to an employee if—
(a)
the Inland Revenue direct, or
(b)
these Regulations provide,
that the non-cumulative basis is to apply.
(2)
If this regulation applies then regulation 22 (cumulative basis) does not apply.