Income Tax (Employments) Regulations 2018
- Section 20 — Aggregation of emoluments in non-cumulative cases
- Section 21 — Tax-free emoluments
- Section 22 — Repayment during sickness and unemployment
- Section 23 — Inspection of employer's records
- Section 24 — Death of employer
- Section 25 — Succession to a business, etc
- Section 26 — Assessment of emoluments
- Section 27 — Return of certain emoluments by employer
- Section 28 — Notification of liability
- Section 29 — Recovery of underpayments