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Regulation 16 General provision for deductions and repayments. |
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Regulation 16A Deduction of tax in respect of notional payments. |
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Regulation 16B Tax borne by the employer in respect of notional payments. |
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Regulation 17 Calculation and making of deduction or repayment where tax deduction card held. |
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Regulation 17A Deduction of tax in respect of certain notional payments. |
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Regulation 18 Subsidiary emoluments of employee paid monthly, etc. |
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Regulation 19 Deduction in special cases. |
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Regulation 19A Arrears of pay. |
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Regulation 20 Change of employment where certificate of tax credits and standard rate cut-off point or tax deduction card held. |
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Regulation 21 Death of employee. |
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Regulation 22 Emergency basis of deduction. |
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Regulation 23 Emoluments not paid weekly or monthly. |
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Regulation 24 Aggregation of emoluments in non-cumulative cases. |
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Regulation 25 Tax-free emoluments. |
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Regulation 26 Repayment during sickness and unemployment. |
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Regulation 27 Certificate of tax deducted. |
