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Income Tax (Pay as You Earn) Regulations 1989. L.N. No. 114.

Main Region

First Region

United Kingdom
Gibraltar
Tripartite consultations; Banking, finance, insurance workers
1989-12-28
Regulation, Decree, Ordinance

Second Region

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.

Serial region

    Serial title
    Gibraltar Gazette, Second Supplement
    Date
    1989-12-28
    Number
    No. 2530
    Page range
    p. 242-251