Legislation

Regulation 28 – Deduction of tax and contributions for self-employed earners

Introduction

(1) The amount to be deducted in respect of income tax under regulation 27(1)(b)(i), (3)(b)(i) or (9)(a)(i) (determination of net profit of self-employed earners) shall be determined on the basis of the amount of chargeable income and as if that income were assessable to income tax at the lower rate or, as the case may […]

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