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Income Tax (Earnings and Pensions) Act 2003

Income Tax (Employments) Act 1943 (6&7 Geo. 6. (1942-43) c.45)

“Basis of charge and method of collection of income tax on certain emoluments

1

(1)Income tax for the year 1944-45 or any subsequent year of assessment shall be assessed and charged in respect of the emoluments specified in subsection (2) of this section on the amount of those emoluments for the year; and, on the making of any payment of, or on account of, any such emoluments made during the year 1944-45 or any subsequent year of assessment, income tax shall, subject to and in accordance with the regulations made by the Commissioners of Inland Revenue under section two of this Act, be deducted and repaid by the person making the payment, notwithstanding that when the payment is made no assessment has been made in respect of the emoluments.”

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