# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 26: The non-cumulative basis

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/26 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.