Section RD 13 — Income Tax Act 2007: Advance payments of salary or wages

RD 13 Advance payments of salary or wages When this section applies: increase in amount of tax (1) This section applies when— (a) an employee receives from an employer a payment of salary or wages referred to in section RA 5(1)(a) and (c) (Tax obligations for employment-related taxes); and (b) the amount of tax under schedule 2 (Basic tax rates for PAYE income payments) for all or part of the payment is increased; and (c) the payment is made before the date of the increase. When this section applies: becoming subject to PAYE rules (2) This section also applies when all or part of a payment of salary or wages becomes subject to the PAYE rules, but the payment is made before the date on which it becomes subject to the rules. Addition to amount of tax for next payment (3) The amount of the difference caused by the increase referred to in subsection (1)(b) is added to the amount of tax for the next payment of salary or wages made by the employer to the employee. Defined in this Act: amount of tax , employee , employer , pay , PAYE rules , salary or wages , Compare: 2004 No 35 s NC 11 Section RD 13(1)(a): substituted (with effect on 1 April 2008) on 6 October 2009, by section 509(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).