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Income Tax Regulations (Income Tax Regulations) - Table of Contents

European Communities (Mutual Assistance in the Field of Direct Taxation, Certain Excise Duties and Taxation of Insurance Premiums) Regulations 2003
Income Tax Employments Consolidated Regulations 2001
Regulation 1 Citation and commencement
Regulation 2 Interpretation
Regulation 3 Intermediate employers
Regulation 4 Liability for payment of deduction and entitlement to payment of repayment
Regulation 5 Powers of inspector
Regulation 6 Service by post
Regulation 7 Register of employers
Regulation 8 Registers of employees
Regulation 9 Domestic employments
Regulation 10 Determination of appropriate tax credits and standard rate cut-off point by inspector
Regulation 11 Notice of determination of tax credits and standard rate cut-off point
Regulation 12 Objection and appeal against amount of tax credits and standard rate cut-off point
Regulation 13 Amendments of amount of tax credits and standard rate cut-off point
Regulation 14 Notice to employer of amended amount of tax credits and standard rate cut-off point
Regulation 15 Special provision for notices and certificates
Regulation 16 General provision for deduction and repayments
Regulation 16A Deduction of tax in respect of notional payments
Regulation 16B Tax borne by the employer in respect of notional payments
Regulation 17A Deduction of tax in respect of  certain notional payments
Regulation 17 Calculation and making of deduction or repayment where tax deduction card held
Regulation 18 Subsidiary emoluments of employee paid monthly, etc
Regulation 19 Deduction in special cases
Regulation 20 Change of employment where tax deduction card held
Regulation 21 Death of employee
Regulation 22 Emergency basis of deduction
Regulation 23 Emoluments not paid weekly or monthly
Regulation 24 Aggregation of emoluments in non-cumulative cases
Regulation 25 Tax-free emoluments
Regulation 26 Repayment during sickness and unemployment
Regulation 27 Certificate of tax deducted
Regulation 28 Payment of tax by employer
Regulation 29 Payment of tax for periods greater than one month but not exceeding one year
Regulation 30 Employer failing to pay tax
Regulation 31 Return by employer at end of year
Regulation 32 Inspection of employer's records
Regulation 33 Death of employer
Regulation 34 Succession of a business, etc
Regulation 35 Assessment of emoluments
Regulation 36 Return of certain emoluments by employer
Regulation 37 Notification of liability
Regulation 38 Objections and appeals against assessment
Regulation 39 Recovery of underpayments
Regulation 40 Recovery of tax from employee
Regulation 41 Interpretation (Part 7)
Regulation 42 Deduction or repayment by reference to superannuation contribution
Regulation 43 Interpretation (Part 8)
Regulation 44 Tax due in respect of disability/injury benefit
Regulation 45 Revocations
Schedule
Income Tax (Purchased Life Annuities) Regulations 1959
Income Tax (Relevant Contracts) Regulations 2000
Long-Term Care Insurance (Relief at Source) Regulations 2001
Medical Insurance (Relief at Source) Regulations 2001
Special Savings Incentive Accounts Regulations 2001
Taxes (Offset of Repayments) Regulations 2002