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Royaume-Uni (104,528) > Travailleurs dans les banques, assurances, et services aux entreprises (301)

Nom: Income Tax (Pay as You Earn) Regulations 1989. L.N. No. 114.
Pays: Royaume-Uni
Sujet(s): Consultations tripartites; Travailleurs dans les banques, assurances, et services aux entreprises
Type de loi: Règlement, Décret, Arrêté, Ordonnance
Adopté le: 1989-12-28
Entry into force:
Publié le: Gibraltar Gazette, Second Supplement, 1989-12-28, No. 2530, p. 242-251
ISN: GBR-1989-R-8986
Bibliographie: Gibraltar Gazette, Second Supplement, 1989-12-28, No. 2530, p. 242-251
Résumé/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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