Regulation 32A Additional rate code: deductionsF1
If the employee’s code is the additional rate code the employer must deduct tax at the additional rate and regulations 22 and 26 (cumulative and non-cumulative basis) do not apply.
Annotations
Textual amendments
- F1
Reg. 32A and cross-heading inserted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 7
Notes on Higher rate, additional rate and nil tax codes
Textual amendments
- F1
Reg. 32 cross-heading substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 6