Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 531AAB
Regulations
Section 531AAB empowers Revenue to make regulations for the proper implementation and administration of the universal social charge (USC), covering employer obligations, deduction and collection procedures, electronic systems, and parliamentary oversight.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.