Section RD 11 — Income Tax Act 2007: Reduction in certain circumstances

RD 11 Reduction in certain circumstances Special circumstances (1) Despite sections RD 2 to RD 10 , the Commissioner may, in special circumstances, reduce the amount of tax for a PAYE income payment to an employee or a class of employees. The PAYE rules then apply as if amended. When schedule or regulations inapplicable (2) If the amount of tax for a PAYE income payment cannot be determined under schedule 2 (Basic tax rates for PAYE income payments) or under regulations made under this Act because of the size of the PAYE income payment, or the number of the employee’s dependants, or for any other reason, the amount of tax for the payment must be determined by the Commissioner, taking into account the factors considered in fixing the amount of tax for other similar payments. Income-tested benefits and education allowances (3) The amount of tax for a PAYE income payment that is an income-tested benefit or an allowance paid under regulations made under section 303 of the Education Act 1989 must be determined by the Commissioner in consultation with the chief executive of the administering department or the Secretary of Education. When Commissioner makes determination under section RD 8(3) (4) If the Commissioner makes a determination under section RD 8(3) in relation to the amount or proportion of expenditure that a person incurs in deriving a schedular payment, the basis for calculating the amount of tax for the schedular payment is the reduced amount found after subtracting the amount or proportion of expenditure determined by the Commissioner from the amount of the payment. This subsection overrides section RD 10(3) . Defined in this Act: amount , amount of tax , chief executive of the administering department , Commissioner , employee , income-tested benefit , PAYE income payment , PAYE rules , schedular payment Compare: 2004 No 35 ss NC 6(1C), (1D) , NC 13 , Income Tax (Withholding Payments) Regulations 1979, regulation 6(3) Section RD 11(4) heading: added (with effect on 1 April 2008), on 6 October 2009, by section 507(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 11(4): added (with effect on 1 April 2008), on 6 October 2009, by section 507(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 11 list of defined terms amount : inserted (with effect on 1 April 2008), on 6 October 2009, by section 507(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 11 list of defined terms schedular payment : added (with effect on 1 April 2008), on 6 October 2009, by section 507(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 11 compare note: amended (with effect on 1 April 2008), on 6 October 2009, by section 507(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).