Sections >989,< 990 and 990A shall apply to universal social charge as they apply to income tax.
Inserted by FA11 s3(1)(a). Applies for the year of assessment 2011 and each subsequent year of assessment.
Deleted by FA17 sched1(2)(a). Applies for the year of assessment 2019 and each subsequent year of assessment in respect of emoluments paid on or after 1 January 2019.