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GBR-1989-R-8986
Breadcrumb
Title_of_text
Income Tax (Pay as You Earn) Regulations 1989. L.N. No. 114.
Main Region
First Region
Country(ies)
United Kingdom
Territorial subdivision(s)
Gibraltar
Subjects (Classification)
Tripartite consultations; Banking, finance, insurance workers
Adopted on (Date of text)
1989-12-28
Type of legislation (Type of text)
Regulation, Decree, Ordinance
Second Region
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.
Serial region
Serial title
Gibraltar Gazette, Second Supplement
Date
1989-12-28
Number
No. 2530
Page range
p. 242-251