15 Deduction in special cases

(1) This Regulation applies to—

(a) payments of emoluments made on 31 December in any year or, if that year is a leap year, on 30 or 31 December in that year, to an employee who is paid weekly, and

(b) any other payments of emoluments made to or on behalf of an employee to which an inspector directs that this Regulation shall apply.

(2) Regulation 11(1) shall not apply to payments of emoluments to which this Regulation applies, and on making any such payment an employer shall deduct therefrom, by reference to the amount of an employee's tax credits and standard rate cut-off point, the amount of tax which would have been deductible therefrom if the payment had been made on the preceding 1 January.