Section Sch4-8 — Injury Prevention, Rehabilitation, and Compensation Act 2001

8 Neither an employer of any person referred to in section LC 3 of the Income Tax Act 2007 nor a PAYE intermediary is obliged to make any deduction under section 221(1) from amounts paid or provided by the employer to that person, unless the employer or the PAYE intermediary withholds an amount of tax on account of income tax under the PAYE rules from any such amount. Schedule 4 clause 8: amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Clause 8 was amended by section 169(6)(a) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by inserting the word “ Neither ” before the words “ An employer ” with application to obligations that arise as from 1 April 2004. Clause 8 was amended by section 169(6)(b) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by substituting the words “ nor a PAYE intermediary is ” for the words “ is not ” with application to obligations that arise as from 1 April 2004. Clause 8 was amended by section 169(6)(c) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by inserting the words “ or the PAYE intermediary ” after the words “ unless the employer ” with application to obligations that arise as from 1 April 2004. Clause 8 was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ Income Tax Act 2004 ” for the words “ Income Tax Act 1994 ” .