Related Commentary  

29(1)  Paragraph (2) applies if–

(a)relevant payments are normally made to an employee at regular intervals of a week or more, and

(b)the employee's code is used on the non-cumulative basis.

29(2)  If the relevant payment is the second or subsequent relevant payment made to the employee during the payment period (as defined by regulation 25(6)), the amount of tax to be deducted must be–

(a)calculated by reference to the aggregate of the relevant payments made to the employee during the payment period (as defined by regulation 25(6)),

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