Universal Social Charge Regulations 2018
- Section 20 — USC paid by employer to or for benefit of employee
- Section 21 — Repayment during sickness and unemployment
- Section 22 — Payment of USC by employer
- Section 23 — Inspection of employer's records
- Section 24 — Death of employer
- Section 25 — Succession to a business, etc
- Section 26 — Assessment of relevant emoluments
- Section 27 — End of year review
- Section 28 — Recovery of underpayments
- Section 29 — Recovery of tax from employee
- Section 30 — Revocation