Section LD 8 — Income Tax Act 2007: Meaning and ranking of payroll donation

LD 8 Meaning and ranking of payroll donation Meaning (1) A payroll donation , for a pay period and employer who agrees to offer payroll giving to their employees, is an amount that a person asks their employer to transfer from the amount of the person's pay for the period to a donee organisation. Priorities of amounts withheld and other deductions (2) A person may make a payroll donation for a pay period only after satisfying— (a) any tax obligation they may have: (b) any statutory or legal requirement they may be obliged to meet from their PAYE income payment. Defined in this Act: amount , donee organisation , pay , pay period , PAYE income payment , payroll donation Section LD 8: added, on 6 January 2010, by section 323 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).