# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 27: Non-cumulative basis: general rule for deductions

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

(1) On making a relevant payment, the employer must deduct the amount of tax which would have been deductible in accordance with the appropriate tax tables, by reference to the employee’s code, if the payment had been made on the first day of the tax year.
(2) This is subject to—
regulation 28
modification of general rule
regulation 29
aggregation of payments.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/27 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.