SCHEDULE 4Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003

PART I GENERAL

Employer’s earnings-related contributions

4.

If, under this Schedule, a person F1pays any earnings-related contributions which, under section 6(4) of the Act F2, another person is liable to pay, his payment of those contributions shall be made as agent for that other person.