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Regulation 99 Assessment

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Nothing in these Regulations shall prevent an assessment under Schedule E being made on a person in respect of his emoluments.

(2)

The assessment of emoluments shall be made in accordance with section 29 of the Management Actf1.

(3)

All the emoluments of an employee may be included in one assessment.

Annotations

Footnotes

f1

Section 29 was amended by Part II of Schedule 14 to the Finance Act 1971, section 44(5) of the Finance (No. 2) Act 1975, paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988, section 119 of, and Part VIII of Schedule 14 to, the Finance Act 1988, and Part V of Schedule 17 to the Finance Act 1989.