32 Revocation

(1) Subject to paragraph (2), the Income Tax (Employments) (Consolidated) Regulations 2001 (No. 559 of 2001) are revoked.

(2) The Income Tax (Employments) (Consolidated) Regulations 2001 (No. 559 of 2001) shall continue to apply to any payment of emoluments made on or before 31 December 2018.