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(1) An employer must deduct the levy from the employee's net pay.
The employer is accountable to Revenue in relation to the parking levy deductible, and is liable to pay the levy to Revenue as if it were PAYE.
The employer must pay the Collector-General the total amount he is liable to deduct, and should make payment together with his PAYE return.
(2) An employee must allow his employer to make the deduction, and the employer is acquitted of the amount deducted as if it had been paid.
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.