S.L. 123.2 Art. 23Tax free emoluments.

(1) Where any amount is paid by the payer to or for the benefit of a payee in respect of any tax which may be due by the latter, the emoluments shall be deemed to be increased by a sum equivalent to the amount so paid.

(2) The provisions of this rule shall also apply in cases where the payer remits tax to the Commissioner which should have been deducted from emoluments paid by him but which has not been deducted, and which is not subsequently recovered by the payer from the payee.