35 Assessment of emoluments.

(1) Nothing in these Regulations shall prevent an assessment under Schedule E being made on a person in respect of his or her emoluments (income assessed to tax) for any year.

(2) Any assessments on an employee in respect of emoluments may be made in any income tax district or branch and shall be valid notwithstanding that the employee was not in that district or branch, or in the State, during the year in which the assessment was made.

(3) All the emoluments of an employee may be included in one assessment.