Universal Social Charge Regulations 2018
- Section 1 — Citation and commencement
- Section 2 — Interpretation
- Section 3 — Intermediate employers
- Section 4 — Liability for payment of deduction and entitlement to payment of repayment
- Section 5 — Authorisation of functions
- Section 6 — Service by post or electronic means
- Section 7 — Combined documents for USC and income tax
- Section 8 — Determination of rate cut-off points
- Section 9 — Objection and appeal against a determination of rate cut-off points