(1) This Regulation applies where an employer makes payments of emoluments to or on behalf of an employee in respect of whom a revenue payroll notification has not been received by or made available to the employer.

(2) Where paragraph (1) applies, on making any payment of emoluments to or on behalf of an employee referred to in that paragraph who has not furnished an employer with his or her personal public service number, the employer shall deduct tax from such payment at the higher rate of tax.

(3) Where paragraph (1) applies, on making any payment of emoluments to or on behalf of an employee referred to in that paragraph who has furnished an employer with his or her personal public service number, the employer shall deduct tax from such payment in accordance with the following provisions-