Section Sch4-6 — Injury Prevention, Rehabilitation, and Compensation Act 2001

6 For the purpose of section 221(1) , the employer of a shareholder-employee is deemed to make payment to the shareholder-employee of the earnings as an employee for a tax year on the date that the employer finally determines the amount of the earnings as an employee of the shareholder employee tax year. Clause 6 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ a tax year ” for the words “ an income year ” . Clause 6 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ tax year ” for the words “ income year ” .