Regulation 13

The Comptroller may, by notice in writing, if he thinks it necessary, declare any person to be the agent of an employer, and the person so declared the agent shall be the agent of the employer for the purposes of these Regulations, and may be required to pay any tax due from any moneys, including pensions, salary, wages or any other remuneration, which may be held by him for, or due by him, to the employer whose agent he has been declared to be, and in default of such payment the tax shall be recoverable from him in the manner provided for by regulation 15.

For the purposes of this regulation, the Comptroller may require any person to give him information as to any moneys or other assets which may be held by him for, or of any moneys due by him to, an employer liable to tax under the Act.

Where any person declared by the Comptroller to be the agent of an employer under paragraph (1) is aggrieved by such declaration he may, by notice in writing to the Comptroller within 14 days, or within such further time as the Comptroller may in his discretion allow, object to the declaration.

The Comptroller shall examine the objection and may cancel, vary or confirm the declaration.

Where the objector is aggrieved by the Comptroller’s decision upon his objection, he may appeal against the decision to the Board of Review constituted under section 78 of the Income Tax Act [Cap. 134], and the provisions of Part XII of that Act shall apply, mutatis mutandis, to such an appeal as if it were an appeal under that Part of the Income Tax Act.