Non-cumulative basis: general rule for deductions
27.—(1) On making a relevant payment, the employer must deduct the amount of tax which would have been deductible in accordance with the appropriate tax tables, by reference to the employee’s code, if the payment had been made on the first day of the tax year.
(2) This is subject to—
| regulation 28 | modification of general rule |
| regulation 29 | aggregation of payments. |