SCHEDULE 4Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003
PART III PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.
F1Employees in respect of whom employer is not required to maintain a deductions worksheet
21AA.
(1)
This paragraph applies if an employer makes a payment of general earnings to an employee in respect of whom the employer is not required to maintain a deductions working sheet.
(2)
The employer need not deliver the information required by paragraph 21A in respect of that employee on or before making the payment.
(3)
The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.