S.L. 372.14 Art. 10Deduction of tax in respect of arrears.

Further to the deductions which a payer shall be required to make under the FSS Tax Deduction Methods referred to under rule 6(1), the Commissioner may, whenever he thinks fit, determine and direct the deduction of an amount which should be made periodically, for the duration of a stated period of time, from any emoluments paid by a payer to cover any outstanding tax due by a payee. Notice of this requirement shall be given by the Commissioner in writing.