This is the original version (as it was originally made).
10.—(1) Subject to paragraph 11 and 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the Collector within 14 days of the end of every income tax month.
(2) The amount specified in this sub-paragraph is the total amount of earnings-related contributions due in respect of emoluments paid by the employer in that income tax month, other than amounts deductible under paragraph 7(2) which he did not deduct and amounts which he deducted under the Compensation of Employers Regulations and the Reimbursement Regulations.
(3) For the purposes of sub-paragraph (2), if two or more payments of emoluments fall to be aggregated, the employer shall be treated as having deducted from the last of those payments the amount of any earnings-related contributions deductible from those payments which he did not deduct from the earlier payments.
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