Direct Tax Acts, Finance Act 2022
531AO Deduction and payment of universal social charge on relevant emoluments
FA11 s3(1)(a); FA12 s2(4)
[(1) An employer shall be liable in the first instance to pay universal social charge due i...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.