REHABILITATION LEVY ACT

Arrangement of Sections

1. Short title.

2. Imposition of the Rehabilitation Levy.

3. Payment of the Rehabilitation Levy.

4. Deduction of the levy by the employer.

5. Recovery of the levy.

6. Treatment of levy for the purposes of the Inland Revenue Act, No. 28 of 1979.

7. Employers to give notice to the Commissioner-General of Inland Revenue.

8. Interpretation.

53 of 1983.

AN ACT to provide for the imposition of a Rehabilitation Levy on specified employees for the calendar year commencing on January 1, 1984, and to provide for matters connected therewith or incidental thereto.

[Date of Commencement: 29th December, 1983]

1. Short title.

This Act may be cited as the Rehabilitation Levy Act.

2. Imposition of the Rehabilitation Levy.

There shall be charged on every specified employee, for every month of the calendar year commencing on January 1, 1984, a Rehabilitation Levy (hereinafter referred to as "the levy”) at the rate of one per centum of the emoluments of such employee for that month.

3. Payment of the Rehabilitation Levy.

The employer of every specified employee shall pay to the Commissioner-General of Inland Revenue, the levy payable by such specified employee for any month on or before the fifteenth day of the month immediately succeeding the month for which such levy is due.

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