Universal Social Charge Regulations 2011

• Section 11 — Amendment of rate cut-off points
• Section 12 — Application of determinations of rate cut-off points for subsequent USC years
• Section 13 — General provision for deductions and repayments
• Section 14 — Deduction of USC in respect of notional payments
• Section 15 — Calculation and making of deduction or repayment where certificate of rate cutoff points held
• Section 16 — Subsidiary relevant emoluments of employee
• Section 17 — Deduction where additional pay day in USC year
• Section 18 — Arrears of pay
• Section 19 — Change of employment where certificate of rate cut-off points held
• Section 20 — Death of employee