18 Subsidiary emoluments of employee paid monthly, etc.

(1) If the employer makes a payment in respect of overtime or other extra earnings to or on behalf of an employee whose main emoluments are paid monthly, and that payment is made at an earlier date in the income tax month than the date on which the main emoluments are paid, the employer shall repay no tax to the employee on the occasion of that payment, notwithstanding that tax may be repayable under the provisions of Regulation 17, but in such a case, that Regulation shall have effect as if that payment was made on the same date in that income tax month as the date on which the main emoluments are paid.

(2) The provisions of this Regulation shall apply with the necessary modifications to payments in respect of overtime or other extra earnings which are made to or on behalf of an employee whose main emoluments are paid at intervals greater than a month.