data/overriding-limit.json

208 bytes · view raw

[
 {
  "basisPoints": 5000,
  "validFrom": "2004-04-06",
  "validTo": null,
  "note": "Overriding limit: tax deducted from a payment may not exceed 50% of it (PAYE Regulations 2003, regs 2(1) and 23(5))"
 }
]