Section RD 13B — Income Tax Act 2007: Adjustments for payroll donations

RD 13B Adjustments for payroll donations When this section applies (1) This section applies when an employee makes a payroll donation for a pay period for which they have a tax credit under section LD 4 (Tax credits for payroll donations). Subtracting amount of tax credit (2) The employer or PAYE intermediary must subtract the amount of the tax credit from the amount of tax for the employee's PAYE income payment for the pay period and record the information in the relevant employer monthly schedule. Defined in this Act: employee , employer , employer monthly schedule , pay period , PAYE income payment , PAYE intermediary , payroll donation , tax credit Section RD 13B: inserted, on 6 January 2010, by section 510 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).