9 Transitional arrangements concerning determination of rate cut-off points in absence of certificate of rate cut-off points

(1) In this Regulation “certificate of tax credits and standard rate cut-off point” has the same meaning as in the PAYE Regulations.

(2) This Regulation applies where—

(a) in relation to an employee, the employer does not have a certificate of rate cut-off points in respect of the employee, and

(b) in relation to the employee, the employer has a certificate of tax cred its and standard rate cut-off point that has effect for the USC year 2012.

(3) Where this Regulation applies the Revenue Commissioners shall be treated as having—

(a) determined the rate cut-off points applicable to the employee to be the amounts specified in column (1) of the Table to section 531AN of the Act and the rates applicable to those cut-off points to be the corresponding rates specified in column (2) of that Table,

(b) included those amounts and rates on a certificate of rate cut-off points, together with their weekly equivalents, and

(c) sent the certificate of rate cut-off points to the employer of the employee.

(4) Where this Regulation applies the employer of the employee shall on the payment of any relevant emoluments deduct USC from those emoluments—

(a) in accordance with Regulation 15, where the certificate of tax credits and standard rate cut-off point indicates that Regulation 17 of the PAYE Regulations applies, or

(b) in accordance with Regulation 21, where the certificate of tax credits and standard rate cut-off point indicates that Regulation 22 of the PAYE Regulations applies.

(5) Where—

(a) this Regulation applies, and

(b) in relation to an employee and the USC year 2012, a certificate of rate cut-off points appropriate to the employee has effect,

the employer shall disregard the certificate of rate cut-off points referred to in paragraph (3) and, instead, use the certificate sent to that employer under Regulation 10(2).

(6) This Regulation shall not apply or have effect on or after 31 December 2011.