Part 18D Universal Social Charge (ss. 531AL-531AAF)

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In force	531AL. Definitions (Part 18D).
In force	531AM. Charge to universal social charge.
In force	531AN. Rate of charge.
In force	531AO. Deduction and payment of universal social charge on relevant emoluments.
In force	531AOA. Return by employer.
Deleted	531AP. Record keeping.
Deleted	531AQ. Power of inspection.
In force	531AR. Estimation of universal social charge due.
In force	531AS. Universal social charge payable by chargeable persons (within the meaning of Part 41).
In force	531AT. Universal social charge payable by persons other than chargeable persons (within the meaning of Part 41).
In force	531AU. Capital allowances and losses.
In force	531AUA. Universal social charge and approved profit sharing schemes.
In force	531AV. Married couples.
In force	531AW. Repayments.
In force	531AX. Restriction on deduction.
In force	531AY. Recovery of unpaid universal social charge.
In force	531AZ. Repayments of, and recovery of unpaid, income levy.
In force	531AAA. Application of provisions relating to income tax.
In force	531AAB. Regulations.
In force	531AAC. Care and management.
In force	531AAD. Excess bank remuneration charge.
In force	531AAE. Property relief surcharge.
In force	531AAF. Delegation of functions and discharge of functions by electronic means.

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