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The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 2011年所得税(现收现付)(修订)规例
介绍性文本1.引用和开始2.所得税(按收入支付)条例20033的修订。在条例2(解释)—(a)在条例7第(3)款中的“附加4”(“法典”等的含义)定义之后—(a)在条例15(统一税率法典)中的“5”,在第(1)款之前插入-.6。对于第32条之前出现的十字标题,替换为第7条。在第32条之后插入-附加费率代码:如果雇员代码是附加费率代码,则扣除额。在第37条(雇佣终止后支付的付款人收入)中插入8。在第37A条(雇佣终止后支付的收入)中插入9随后.10.在第46条(表格P46)第(2C)款中,第49条标题中的an.11省略“,或(c)12.对于第54条替代-本章适用于(而不是第2章)养老金。13.在第54条之后插入-相关养老金支付和相关支付。14.在第108(2)(d)(ii)条末尾(应纳税额的计算)。15.对于第198A条第(3)款(大雇主)替代签字的临时票据
Introductory Text1.Citation and commencement2.Amendment of the Income Tax (Pay As You Earn) Regulations 20033.In regulation 2 (interpretation)— (a) after the definition of “additional.4.In paragraph (3) of regulation 7 (meaning of “code” etc)—.5.In regulation 15 (flat rate codes), before paragraph (1) insert—.6.For the cross heading which appears before regulation 32 substitute.7.After regulation 32 insert— Additional rate code: deductions If the employee’s code is the additional rate code the.8.In regulation 37 (PAYE income paid after employment ceased)—9.In regulation 37A (income paid after cessation of employment subsequently.10.In paragraph (2C) of regulation 46 (Form P46 where an.11.In the heading to regulation 49 omit “, or (c).12.For regulation 54 substitute— This Chapter applies (instead of Chapter 2) when a pension.13.After regulation 54 insert— Relevant pension payments and relevant payments.14.At the end of regulation 108(2)(d)(ii) (calculation of tax payable.15.For paragraph (3) of regulation 198A (Large employers) substitute—SignatureExplanatory Note
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