Regulation 3

Where an employee is chargeable to tax and his employer for the time being is required by the Comptroller by means of a direction issued in that behalf to deduct the tax, or any part of the tax, from any emoluments which he pays to the employee, the employer shall deduct such tax in accordance with these Rules.

Where the employee is a married woman, the tax charged in respect of her emoluments may be included in a direction to her employer as if she were assessable and chargeable, or had been assessed and charged, to tax in her own name, whether or not such is in fact the case, and these Rules shall have effect accordingly.

Any employee whose tax is to be deducted by his employer in pursuance of a direction shall be informed to that effect in such manner as the Comptroller may direct.