Related Commentary  

127(1)  On an appeal that is notified to the tribunal, the tribunal must determine whether income tax at the basic rate is to be deducted from the reserve pay.

127(2)  Regulation 125(2) (assumptions) applies for the purpose of making the determination.

127(3)  If, on appeal, the tribunal determines that tax is not to be deducted from the reserve pay, the Inland Revenue must give notice of the determination to the Ministry.

127(4)  [Omitted by SI 2009/56, art. 3(2) and Sch. 2, para. 108(5).]


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