OpenLegislation

Paragraph 11 LapseI1

Northern Ireland

(1)

Where the liable person’s employment terminates, a notice under paragraph 1 lapses immediately after the pay-day coinciding with or following the termination.

(2)

Where a notice lapses under this paragraph, paragraph 6 nevertheless continues to apply in relation to any amount not yet paid to the Department.

Annotations

Commencement

I1

Sch. 2 para. 11 in operation at 6.2.2017, see reg. 1(2)