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The Income Tax (Employments) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 744
- PART III
- Regulation 6
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Deduction and repayment of tax under appropriate code
6.—(1) Subject to the conditions specified in paragraph (2), every employer, on making any payment of emoluments to any employee during any year, shall deduct or repay tax in accordance with these Regulations by reference to the appropriate code.
(2) The conditions specified in this paragraph are that—
(a)a code authorisation in respect of the employee has been issued to the employer by the inspector for that year, and
(b)the appropriate code is specified in the code authorisation.
(3) The employer shall act in accordance with this regulation and shall deduct or repay tax by reference to the appropriate code, notwithstanding that that code, as determined by the inspector, may be the subject of an objection or appeal.
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