# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 32: Higher rate code: deductions

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

If an employee’s code is the higher rate code the employer must deduct tax at the higher rate, and regulations 22 and 26 (cumulative and non-cumulative basis) do not apply.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/32 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.