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Universal Social Charge Regulations 2011

PART 5

Assessment

31 Assessment of relevant emoluments

(1) Nothing in these Regulations shall prevent an assessment to USC being made on a person in respect of his or her relevant emoluments for any USC year.

(2) Any assessment to USC on an employee in respect of relevant emoluments may be made by any Revenue officer and shall be valid notwithstanding that the employee is not in the State during the USC year in which the assessment to USC is made.

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