2.1ÌýÌýÌýÌý Withholding of income tax
Employment relationship
The Income Tax Act 1938 Chap 75:01, s 2 identifies an employer as the person from whom the employee or officer receives their remuneration. Further described in the Income Tax (Employment) Regulations, p 213, s 2 (a sub-section of the Income Tax Act 1938 Chap 75:01), as:
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•ÌýÌýÌýÌý any person paying emoluments whether on his own account or on behalf of another person to an employee, including
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•ÌýÌýÌýÌý any person paying emoluments whether on his own account or on behalf of another person, to the holder of an office
An employee is defined within the Income Tax Act 1938 Chap 75:01, s 28(g) as being:
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•ÌýÌýÌýÌý any person employed in the service of another
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