Regulation 10 Method of payment
An election under regulation 8 or 9 shall, so long as it is in force, constitute an instruction to the responsible authority to deduct the appropriate amounts from the office-holder’s salary.
Deductions under this regulation–
shall be made from each instalment of the office-holder’s salary as it becomes due; and
may, if the office-holder so requests, also be made at the appropriate rate in respect of the office-holder’s earlier salary specified in paragraph (3) below, and for this purpose the responsible authority may require the office-holder to repay such sum, if any, as may be necessary to make up the total deduction.
The earlier salary mentioned above is the salary paid to the office-holder before the date of the relevant election–
during the income tax year of assessment in which the relevant election was made, or
during that year and during so much of the preceding year of assessment as elapsed after the relevant appointment, marriage or remarriage.
No instruction under paragraph (1) above shall be taken to require the responsible authority to deduct, in any income tax year of assessment, more than 15 per cent. of the salary paid to the office-holder during that year.