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United Kingdom (105,173) > Banking, finance, insurance workers (301)

Name: Income Tax (Pay as You Earn) Regulations 1989. L.N. No. 114.
Country: United Kingdom - Gibraltar
Subject(s): Tripartite consultations; Banking, finance, insurance workers
Type of legislation: Regulation, Decree, Ordinance
Adopted on: 1989-12-28
Entry into force:
Published on: Gibraltar Gazette, Second Supplement, 1989-12-28, No. 2530, p. 242-251 (INFORM)
ISN: GBR-1989-R-8986
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=8986&p_lang=en
Bibliography: Gibraltar Gazette, Second Supplement, 1989-12-28, No. 2530, p. 242-251 (INFORM)
Abstract/Citation: Section 3 provides that "Where any payment of or on account of emoluments is made by an employer, tax shall, subject to and in accordance with the provisions of these regulations, be deducted and withheld therefrom by the employer" Section 4 provides for Pay as You Earn Allowances Certificates, s.8, for the amount of tax to be deducted, s.12, for the specified amount of tax payable by employer, and s.19 for penalties of employers who fail to deduct tax from the emoluments of an employee failure to pay tax etc.

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