Regulation 32B Scottish upper rate codesF1
(1)
If the employee’s code is an appropriate Scottish upper rate code the employer must deduct tax at the Scottish upper rate specified in that code and regulations 22 and 26 (cumulative and non-cumulative basis) do not apply.
(2)
For the purposes of this regulation an “appropriate Scottish upper rate code” has the meaning given in regulation 7(4).
Annotations
Textual amendments
- F1
Reg. 32B inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 6
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