SCHEDULE 4F2Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003

Annotations:

PART I GENERAL

Employer’s earnings-related contributions4

If, under this Schedule, a person F3pays any earnings-related contributions which, under section 6(4) of the Act F1, another person is liable to pay, his payment of those contributions shall be made as agent for that other person.