Application of other Parts
135.—(1) Parts 2 (codes) and 3 (deduction and repayment of tax) do not apply to holiday pay.
(2) The rest of these Regulations apply as if the Inland Revenue had issued the basic rate code in respect of holiday pay.
135.—(1) Parts 2 (codes) and 3 (deduction and repayment of tax) do not apply to holiday pay.
(2) The rest of these Regulations apply as if the Inland Revenue had issued the basic rate code in respect of holiday pay.