S.L. 372.14 Art. 11Maximum amount of tax deduction.

(1) Where deductions of tax fall to be made from any emoluments payable to a payee in accordance with rules 7, 8 or 9, the amount so deducted shall not, without the consent of the payee, exceed fifty per cent of that part of the emoluments payable to him that is payable in cash on any occasion unless article 71 of the Income Tax Act is applicable or where article 46 of the Act has been applied.

(2) Without prejudice to the provisions of sub-rule (1) where, due to the operation of rule 10, the aggregate amount of tax deductions which falls to be made exceeds fifty per cent of that part of the gross emoluments payable to a payee that is payable in cash for any period, the payer shall reduce the amount of the tax otherwise deductible under rule 10 by an amount equivalent to such excess.