S.L. 123.2 · Deduction Of Tax (P.A.Y.E) Rules (S.L. 123.2)
S.L. 123.2 Art. 26Where the payer, but not the relative contract, is changed.
Where there has been a change in the payer from whom a payee receives emoluments without there having been an effective change in the contract under which the emoluments are paid, the payer after the change shall be liable to do anything which the payer before the change would have been liable to do under these Rules.