10 Notification of determination of rate cut-off points

(1) After the rate cut-off points appropriate to an employee for any USC year have been determined in accordance with Regulation 8, the Revenue Commissioners shall send notice of the determination to the employee.

(2) The Revenue Commissioners shall send a certificate of rate cut-off points appropriate to an employee to the employer of the employee and, except where these Regulations otherwise provide, the details contained in the certificate shall be taken into account by the employer for the purposes of calculating the cumu lative USC in respect of the cumulative relevant emoluments of the employee in accordance with Regulation 15.

(3) Where it appears to the Revenue Commissioners that an employee has more than one employment, the Revenue Commissioners shall, in respect of each employment, send to the employer a separate certificate of rate cut-off points showing the rate cut-off points applicable to the particular employment, but the aggregate amount of the rate cut-off points on each such certificate shall not exceed the total amount of rate cut-off points of the employee for the USC year.

(4) Before a determination for a USC year has been made in accordance with Regulation 8, an employee may request that a portion of the rate cut-off points be allocated to different employments in such a manner as the employee directs and where any such request is made, any determination shall take that request into account without prejudice to the other matters to be taken into account under Regulation 8.