Regulation 43 Transitional protection allowanceI1

United Kingdom

(1)

This regulation applies where R’s employer has paid R a transitional protection allowance.

(2)

The appropriate person must pay to R’s employer an amount equal to—

(a)

the amount of the transitional protection allowance, less

(b)

an amount in respect of the income tax suffered by R that is attributable to the transitional protection allowance.

Annotations