Direct Tax Acts, Finance Act 2022
19. Deduction in special cases
[(1) This Regulation applies to -
(a) payments of emoluments made on 31 December in any year or, if that year is a leap year, on 30 or 31 December in that year...
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.