19. Emergency basis of deduction

(1) Until a revenue payroll notification has been received or made available to an employer in respect of an employee, the employer shall, on making any payment of relevant emoluments to or on behalf of the employee, deduct USC from all such payments at the highest rate specified in column (2) of Part 1 of the Table to section 531AN of the Act.

(2) On making any payments of relevant emoluments to or on behalf of an employee after a revenue payroll notification in respect of the employee has been received by or made available to the employer, the employer shall comply with Regulation 14 and, for this purpose—

(a) any cumulative relevant emoluments notified to the employer in the revenue payroll notification shall be treated as if they represented relevant emoluments paid by that employer, and

(b) the cumulative USC before the first payment of relevant emoluments is made to or on behalf of the employee after the revenue payroll notification is received shall be taken to be the aggregate of any cumulative USC notified to the employer in that notification and any USC that the employer was liable to deduct from the employee's relevant emoluments under paragraph (1).

(3) This Regulation shall not apply where—

(a) the employee performs the duties of his or her employment wholly outside the State, or

(b) the employee is outside the State and the relevant emoluments are paid outside the State.